Superior Court of New Jersey Appellate Division
Argued Telephonically April 17, 1997
Decided May 9, 1997.
Before Judges PETRELLA and KIMMELMAN.
Steven R. Irwin argued the cause for intervenor (Mandelbaum & Mandelbaum, P.A., attorneys; Mr. Irwin, of counsel; Alan Vuemick, on the brief).
Edward M. Dunne argued the cause for respondent Mansfield Township (Valentino, Dunne & Stein, P.C., attorneys; Mr. Dunne, of counsel and on the brief).
Kenneth R. Kosco argued the cause for respondent Mobil Administrative Services Co. (Garippa & Davenport, P.C., attorneys; Mr. Kosco, of counsel and on the brief).
Appellant Zeta Consumer Products Corporation appeals from the denial of its application made to the Tax Court to intervene in pending litigation contesting the tax assessment of property the appellant had purchased. Appellant was held to have lacked the requisite standing to intervene as required by R. 4:33-1.
We affirm substantially for the reasons expressed by Judge Kuskin in his thorough and well-reasoned opinion reported at 15 N.J.Tax 583 (Tax Ct.1996).
17 N.J. Tax Ct. 509
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