The Ridgewood Commons Group v. Dir., Div. of Taxation, No. 010859-2007; Tax Court; opinion by DeAlmeida, J.T.C.; decided and approved for publication August 24, 2009. DDS No. 35-5-5146 [15 pp.]

Plaintiff challenges the director of the Division of Taxation’s calculation of the mansion tax portion of the realty transfer fee on the purchase of two parcels of real property, one subject to the tax and one not, that were transferred by one deed with a single-stated consideration.