Cases

PER CURIAM. In these three consolidated cases, plaintiffs Trump Plaza Associates, Trump Taj Mahal Associates and Trump Marina Associates (collectively plaintiffs) appeal from the Tax Court’s grant of summary judgment in favor of the defendant Director, Division of Taxation (the Director or Division). Plaintiffs had not been aware that they had been mistakenly charged an embedded sales tax on their purchases of electricity, whi

PRECEDENTIAL UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT ____________ No. 23-2419 ___________ NEW JERSEY STAFFING ALLIANCE; AMERICAN STAFFING ASSOCIATION; NEW JERSEY BUSINESS & INDUSTRY ASSOCIATION, Appellants v. CARI FAIS, Acting Director of the New Jersey Division of Consumer Affairs in the Depart

SYLLABUS This syllabus is not part of the Court’s opinion. It has been prepared by the Office of the Clerk for the convenience of the reader. It has been neither reviewed nor approved by the Court and may not summarize all portions of the opinion. New Jersey Coalition of Automotive Retailers, Inc. v. Ford Motor Company (A-7-24) (089378) Argued January 7, 2025 -- Decided July 29, 2025 PIERRE-LOUIS, J., writing for a una

7 N.Y.3d 568 (2006) 859 N.E.2d 473 825 N.Y.S.2d 667 In the Matter of FOOD PARADE, INC., Doing Business as GREENFIELD SHOPRITE, Respondent, v. OFFICE OF CONSUMER AFFAIRS OF COUNTY OF NASSAU et al., Appellants. Court of Appeals of New York. Argued September 14, 2006. Decided October 24, 2006.

NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION SUPERIOR COURT OF NEW JERSEY APPELLATE DIVISION DOCKET NO. A-0580-20 A-0581-20 STATE OF NEW JERSEY, Plaintiff-Appellant, APPROVED FOR PUBLICATION v. November 3, 2021 JO

BRENNAN, J.T.C. The plaintiffs (“Comcast”)1 in these consolidated matters are providers of cable television service in New Jersey. Comcast has filed a summary judgment motion challenging the use tax assessment of the defendant, Director, Division of Taxation (“Director”) *82with regard to converters* 2 and remotes

874 A.2d 919 (2005) 387 Md. 125 CONSUMER PROTECTION DIVISION v. John MORGAN, Michael Almony and Lee M. Shpritz, et al. No. 4, September Term, 2004. Court of Appeals of Maryland. May 13, 2005. *927 Vernon Scott Bailey, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen. of Maryland, and William D. Gruhn, As

The opinion of the court was delivered by BAIME, J.A.D. This is an appeal from a determination of the Division of Consumer Affairs (Division), finding that General Electric Company (General Electric) violated regulations promulgated under the Consumer Fraud Act (N.J.S.A. 56:8-1 through -48) by failing to include a reference price in a price reduction advertisement. The regulations require that an

OPINION SMITH, Circuit Judge. A recently enacted statute in New Jersey prohibits licensed counselors from engaging in “sexual orientation change efforts” 1 with a client under the age of 18. Individuals and organizations that seek to provide such counseling filed suit in the United States Distri

Case: 20-1321 Document: 109 Page: 1 Filed: 12/08/2020 United States Court of Appeals for the Federal Circuit ______________________ NATIONAL ORGANIZATION OF VETERANS' ADVOCATES, INC., PETER CIANCHETTA, MICHAEL REGIS, ANDREW TANGEN, Petitioners v. SECRETARY OF VETERANS AFFAIRS, Respondent ______________________ 2020-1321

The opinion of the court was delivered by LIHOTZ, P.J.A.D. On remand from the Supreme Court, we consider these appeals, calendared back-to-back and consolidated for purposes of our opinion. In their putative class action complaint, plaintiffs challenged defendant-insurers’ alleged denial of diminution in value damages, as a covered component of the underinsured and uninsured motorist provisions in their resp

NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION SUPERIOR COURT OF NEW JERSEY APPELLATE DIVISION DOCKET NO. A-1211-15T3 CAPITAL HEALTH SYSTEM, INC., CENTRASTATE MEDICAL CENTER, APPROVED FOR PUBLICATION HOLY NAME MEDICAL CENTER, INC., THE COMMUNITY HOSPITAL GROUP, June 7, 2016 INC., t/a JFK MEDICAL CENTER, KENNED

Chief Justice RABNER, concurring. By order dated September 8, 2010, the Presiding Judge for Administration of the Appellate Division, the Honorable Edwin H. Stern, was temporarily assigned to the Supreme Court until further order. As a result, he participated in the resolution of this matter and authored the majority opinion. Article VI, Section II, Paragraph 1 of the New Jersey Constituti

955 A.2d 886 (2008) 196 N.J. 366 NEW JERSEY SOCIETY FOR the PREVENTION OF CRUELTY TO ANIMALS; Farm Sanctuary; Humane Society of the United States; American Society for the Prevention of Cruelty to Animals; Animal Welfare Institute; Animal Welfare Advocacy; Save our Resources Today; Whole Earth Center; Center for Food Safety; Organic Consumers Association; Gloria Binkowski, V.M.D.; Genesis Farm; Conventry Farm; Merrick Farm; Keller

MENYUK, J.T.C. The issue in this case is whether plaintiffs sales of cookies and brownies at Giants Stadium and the Continental Airlines Arena within the Meadowlands Sports Complex in Secaucus, New Jersey are subject to sales tax under the Sales and Use Tax Act, N.J.S.A 54:32B-1 to -29 (the “Act”). Specifically, plaintiff contends that it is a licensee and not a lessee, that it therefore has no “premises,” and that it

DeALMEIDA, P.J.T.C. This is the court’s opinion with respect to the parties’ cross-motions for summary judgment. The central issue before the court is whether plaintiff, a wireless telecommunications provider, is entitled to a refund of approximately $32 million in sales tax it contends it erroneously collected from its customers on charges for Internet access services. The Director, Division of Taxation denied plaintiffs refu

28 A.3d 816 (2011) 422 N.J. Super. 275 In the Matter of Protest of Award of NEW JERSEY STATE CONTRACT A71188 for Light Duty Automotive Parts. No. A-5626-07T1. Superior Court of New Jersey, Appellate Division. Decided June 27, 2011. Argued October 21, 2009. Decided April 14, 2010. Resubmitted August 10, 2010.

OPINION RENDELL, Circuit Judge: In what is a relatively unusual task for our court, we are asked to review a ruling of the Federal Energy Regulatory Commission (“FERC”) approving a revised tariff submitted by PJM Interconnection, LLC, that effectively changes several aspects of PJM’s tariff as approved in a prior FERC order. FERC is the independent federal

270 F.3d 162 (3rd Cir. 2001) AT&T COMMUNICATIONS OF NEW JERSEY, INC.; STATE OF NEW JERSEY DIVISION OF THE RATEPAYER ADVOCATE, PLAINTIFF-INTERVENOR IN DISTRICT COURTv.*VERIZON NEW JERSEY, INC.; THE NEW JERSEY BOARD OF PUBLIC UTILITIES, AN AGENCY; HERBERT H. TATE; CARMEN J. ARMENTI, IN THEIR CAPACITIES AS COMMISSIONERS OF THE BOARD OF PUBLIC UTILITIES STATE OF NEW JERSEY DIVISION OF THE R

860 A.2d 1013 (2004) 373 N.J. Super. 172 ISLAND MORTGAGES OF NEW JERSEY and Perennial Lawn Care, Inc., on behalf of themselves and all others similarly situated, Plaintiffs, v. 3M (MINNESOTA MINING AND MANUFACTURING COMPANY), Defendant. Superior Court of New Jersey, Law Division, Passaic County. June 30, 2004. *1014 Daniel