Edward R. McMahon, Court-Appointed Receiver for One Washington Park Urban Renewal Association and Wgl Associates…

Summary

The Supreme Court of New Jersey vacated the Appellate Division's judgment and remanded the case to the Law Division, holding that the Tax Court lacked jurisdiction because the parties' financial agreement expressly required disputes to be resolved in the Superior Court or arbitration, and that the plaintiff's claim was a breach of contract, not a tax‑appeal matter subject to statutory deadlines.