The State of New Jersey is always concerned about collecting tax due on sale transactions, big and small. The Bulk Sales Act requires parties to a transaction involving the sale of real estate, a business, or both, to file a notification form with the Division of Taxation prior to closing. Upon receipt of that form, the Division reviews the transaction and notifies the parties of the amount to be held in escrow at closing, pending the seller filing the applicable tax return and paying any tax due.

Read More

The Appellate Division recently ordered a new trial in an auto accident case involving a Hispanic plaintiff.  The court found that defense counsel’s cross-examination of the Colombian-born plaintiff about his citizenship, how long he lived in the United States, and his need for an interpreter could appeal to juror prejudice, inflame certain jurors and distract them from their proper role as evaluators of evidence.

Read More

In a recent unreported decision, the Appellate Division upheld the dismissal of a trip and fall complaint arising from an accident on a residential sidewalk.  The plaintiff claimed that the homeowner had planted a tree on his property which caused the sidewalk to become raised and buckled, on which the plaintiff tripped and fell.  The homeowner admitted the condition of the sidewalk but claimed that he had only planted trees in his backyard.  The homeowner did repair the sidewalk, but only after the town issued him a summons for failure to maintain the sidewalk.

Read More.

Bankruptcy exemptions protect your property from your creditors.

You have two choices when filing for bankruptcy in New Jersey. When you file you can choose between using the state exemptions or federal exemptions. Determining which set of exemptions to use is a crucial decision. Federal exemptions are usually more favorable.

Read more

As we have often said, the success or failure of a personal injury case will come down to the facts. A recent unreported Appellate Division decision in a slip and fall case makes that clear.

The plaintiff tripped over an uneven sidewalk abutting the defendant homeowners’ property. She alleged that she tripped because of the elevation of the sidewalk slab and the decorative white stones that had spilled on the sidewalk obscuring the elevation of the sidewalk.

Read More