Case Name: GLEN WALL ASSOCIATES, PLAINTIFF-APPELLANT, v. TOWNSHIP OF WALL, DEFENDANT-RESPONDENT
Court: New Jersey Superior Court, Appellate Division
Jurisdiction: New Jersey
Decision Date: 1984-04-19
Citations: 6 N.J. Tax 448
Docket Number: 
Parties: GLEN WALL ASSOCIATES, PLAINTIFF-APPELLANT, v. TOWNSHIP OF WALL, DEFENDANT-RESPONDENT.
Judges: 
Reporter: New Jersey Tax Court Reports
Volume: 6
Pages: 448–448

Head Matter:
GLEN WALL ASSOCIATES, PLAINTIFF-APPELLANT, v. TOWNSHIP OF WALL, DEFENDANT-RESPONDENT.
Superior Court of New Jersey Appellate Division
Argued April 11, 1984
Decided April 19, 1984.
Alan R. Hammer for plaintiff-appellant {Brack, Eichler, Rosenberg, Silver, Bernstein & Hammer, attorneys; Mr. Hammer and Michael Pesce on the brief).
William P. Gilroy for defendant-respondent {Mangini, Gilroy, Cramer & McLaughlin, attorneys).
Before Judges FRITZ and FURMAN.

Opinion:
PER CURIAM.
We affirm substantially for the reasons stated by Judge Rimm in his opinion published at 6 N.J. Tax 24 (1983). We reject as without merit appellant's additional argument that Judge Rimm erred in failing "to consider the sale of the subject property only seven weeks after the critical assessing date as an alternative method of proving valuation," under the circumstance that appellant attempted to prove true value not by the sale price set out in the deed but by opinion testimony of a substantially lower cash equivalency of the sale price in the light of favorable financing terms.