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VOL. 2, NO. 131 DECISIONS RELEASED JULY 20, 1994 TAXATION 5-2-3804 Chester Borough v. World Challenge, Inc., Tax Ct. (14 pp.) County taxation board erred in affirming a local property tax exemption on a house because it was used as a parsonage, under N.J.S.A. 54:4-3.6, since the church affiliated with the parsonage was located in New York. (Decided April 6, 1994) [Approved for publication] 5-2-3805 Fedway Assocs. Inc. v. Director, Div. of Taxation, Tax Ct. (10 pp.) A beverage distributor, holding an “Urban Enterprise Exempt Permit” under N.J.S.A. 52:31B-1 is subject to use tax pursuant to N.J.S.A. 54:32B-1 on goods purchased as either compensation for its salespersons or as promotional items since, to be exempt from the tax, goods must be exclusively used or consumed within the enterprise zone. (Decided June 1, 1994) [Approved for publication] 5-2-3806 Phyllis Garma v. Township of Lakewood, Tax Ct. (25 pp.) County taxation board properly held that surviving spouse of 100-percent disabled veteran was not entitled to local property tax exemption, since the veteran was not a New Jersey resident when he died. (Decided March 22, 1994) [Approved for publication] 5-2-3807 Jersey Shore Medical Center v. Neptune Township, Tax Ct. (25 pp.) Local tax assessor properly taxed a hospital coffee shop, since it was operated to make a profit, but erred in taxing the hospital’s child-care center, which was reasonably necessary for hospital purposes and was not operated for profit. (Decided April 13, 1994) [Approved for publication] 5-2-3808 Harry Skaperdas, et al. v. Director, Div. of Taxation, Tax Ct. (18 pp.) Director properly held that two corporate officers were personally liable for the corporation’s unpaid state sales and use tax, since they received substantial benefits by performing supervisory functions and exercising signatory authority, but director erred in holding personally liable a third officer who had limited participation in corporate affairs and received nominal corporate benefits. (Decided May 27, 1994) [Approved for publication] 5-2-3809 St. Ann’s Catholic Church v. Borough of Hampton, Tax Ct. (19 pp.) Local property tax assessor properly denied N.J.S.A. 54:4-3.6 exemption to house of church-and-cemetery-maintenance man, since the residence, although located adjacent to the church cemetery, was not reasonably necessary to the church’s operation. (Decided May 16, 1994) [Approved for publication]. CIVIL RIGHTS – LABOR AND EMPLOYMENT 46-2-3810 Christine Baliko, et al. v. Joseph P. Stecker, et al., App. Div. (14 pp.) Issue of fact existed as to whether union picketers’ obscene gestures toward nonunion, women construction workers constituted sexual harassment under the Law Against Discrimination, and summary judgment for defendant was properly denied. ENVIRONMENT 17-2-3811 In the Matter of Emergency Redirection of Solid Waste from Atlantic County to the Cape County Landfill, App. Div. (14 pp.) State Department of Environmental Protection and Energy commissioner erred in redirecting the flow of solid waste from an out-of-state landfill to a county landfill for purely economic reasons, since the economic reasons did not constitute an “emergency condition.” REAL ESTATE – CONTRACTS 34-2-3812 Rosa Agency Union, Inc. v. Anthony Fernandez and Ann Marie Fernandez, App. Div. (5 pp.) Real estate broker is entitled to commission, even though buyer and seller renegotiated terms of sale on their own, since there was a sufficient nexus between the initial negotiations and the sale, and the sale took place during the term of the exclusive-listing agreement. TORTS 36-1-3813 James Costello v. Ocean City Observer, et al., Supreme Ct. (41 pp. incl. concurrence) “Fair-report privilege” did not apply to a news account that failed to convey fully and accurately the status of a pending suit against a police officer, but since the officer is a public figure, he must show actual malice in order to recover for defamation. UTILITIES – AUTOMOBILES – NEGLIGENCE 37-2-3814 Althea Contey v. New Jersey Bell Tel. Co., et al., Supreme Ct. (21 pp. incl. dissent) Utility company assumes no liability for placement of utility poles adjacent to a roadway even where — as in this case — a driver misses an unmarked turn in the road and strikes a pole, since the primary responsibility for motorists’ safety rests with highway planners and engineers, and other public entities. WILLS AND TRUSTS 38-2-3815 Jose Hidalgo v. Ann Marie Serio, et al, App. Div. (11 pp.) Where plaintiff sued decedent’s estate, claiming that he lent a watch to decedent before he was killed, trial judge erred in not admitting into evidence time records from plaintiff’s place of employment, which records were relevant to support plaintiff’s account of when he bought the watch. WORKERS’ COMPENSATION 39-2-3816 Tadeusz Tarapacki v. Diversified Contracting, Inc. v. New Jersey Mfrs. Ins. Co., et al., App. Div. (9 pp.) Where employee obtained a workers’ compensation award in Pennsylvania, and insurance company disclaimed liability for the award, trial court erred in dismissing the complaint on grounds that res judicata had resolved the issue, since the Pennsylvania referee’s coverage decision was not a final judgment. CRIMINAL LAW AND PROCEDURE 14-2-3817 State v. Robert Johnson, App. Div. (4 pp.) Where police officer found a vile containing cocaine in defendant’s pocket during a frisk, after officers observed defendant and others acting suspiciously as the officers approached them, trial court properly denied defendant’s suppression motion, since the frisk was justified by the officer’s need to determine whether the defendant had a weapon. 14-2-3818 State v. John Rhett, App. Div. (6 pp.) Although R. 3:21-4 generally requires that state’s motion for persistent-offender extended-term sentencing be filed within 14 days of return of guilty verdict, the time period can be extended for good cause, such as here, where an appellate court had reversed a conviction on which an otherwise valid extended-term sentence was imposed but let stand another conviction that could have supported an extended-term sentence. 14-2-3819 Jack Seneca v. Nicholas L. Bissell, Jr., Somerset County Prosecutor, App. Div. (7 pp.) Where plaintiff sued county prosecutor for return of seized money, trial court properly dismissed the complaint, since the action was time-bared by the three year statute-of-limitations, under N.J.S.A. 2C:64-8.

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