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State, Division of Taxation v. Debenedetto

SUPERIOR COURT OF NEW JERSEY APPELLATE DIVISION


April 3, 2008

STATE OF NEW JERSEY, DIVISION OF TAXATION, DEFENDANT-RESPONDENT,
v.
PETER DEBENEDETTO, A RESPONSIBLE PERSON FOR D&S INTERIORS, INC. AND D&S FLOOR AND WALL COVERING, INC., PLAINTIFF-APPELLANT.

On appeal from the Tax Court of New Jersey, Docket No. 007062-2006.

Per curiam.

NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE APPELLATE DIVISION

Submitted February 27, 2008

Before Judges Wefing, R. B. Coleman and Lyons.

We were advised that this matter has been amicably adjusted and that the parties have stipulated to the dismissal of this appeal. Accordingly, the appeal is dismissed with prejudice and without costs.

This case was submitted to us for decision on February 27, 2008. On March 14, 2008, we forwarded to the Appellate Division Clerk's Office our fourteen page opinion in this matter. In accordance with the Appellate Division Clerk's Office standard procedure, on March 26, 2008, counsel of record were telephoned and advised that the opinion was forthcoming. Upon receipt of the Clerk's Office's telephone call, counsel for the appellant informed the Clerk's Office that the matter had been earlier settled by virtue of a stipulation having been filed in the Tax Court. Later in the day, appellant's counsel forwarded a letter confirming that the parties had settled the matter and that his client, appellant, Peter DeBenedetto, was withdrawing his appeal.

We find this situation vexing. Our panel, its staff, as well as the Clerk's Office, expended considerable time and effort in reviewing the briefs and appendices and drafting an opinion. While we certainly encourage settlements, we fully expect both appellant's and respondent's counsel to make sure that if the matter is settled while pending before us, the Clerk's Office is immediately notified. Filing a notice of settlement with the Tax Court was improper since once the notice of appeal was filed, jurisdiction rested with us. See Rule 2:9-1(a). We expect counsel in the future to promptly notify the Clerk's Office of any settlement to avoid the needless expenditure of already overtaxed judicial resources.

20080403

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