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#49 Judge Patrick DeAlmeida

Trenton, Tax Court Judge

Judge Patrick DeAlmeida
Judge Patrick DeAlmeida
Shaquille O’Neal
Himself
Judge Patrick DeAlmeida
Trenton
Robert Klausner
Fox Rothschild
Michael McGuinness
NAIOP
Andrew Merin
Cushman & Wakefield
China State Construction Engineering Corporation
China State Construction Engineering Corporation
Ray Pocino
Laborer's International Union of North America
Peter Cocoziello
Advance Realty
Clark Machemer
Rockefeller Group
Eugene Diaz
Prism Capital Partners
Anthony Coscia
Windels, Marx, Lane & Mittendorf
Christiana Foglio
Community Investment Strategies
John Mikula
HFF
Samer Hanini
Hanini Group LLC
Richard Constable
Department of Community Affairs
Sam Morreale
Vision Equities
Finn Wentworth
Normandy Real Estate Partners
David Simson
Newmark Grubb Knight Frank
Dan Loughlin
Jones Lang LaSalle
Zygi Wilf
Garden Homes
Edward Russo
Russo Development
Kevin Cummings
Investors Bank
Gretchen Wilcox
G.S. Wilcox & Co.
Jay Biggins
Biggins, Lacy & Shapiro
Jeffrey Otteau
Otteau Valuation Group Inc.
Robert Donnelly Sr.
Cushman & Wakefield
Jeremy Farrell
Jersey City
Kevin Walsh
Fair Share Housing Center
Eric Witmondt
Woodmont Properties
Carol Ann Short
New Jersey Builders Association
Ron Beit
RBH Group
John Palmieri
Casino Reinvestment Development Authority
Emanuel Stern
Hartz Mountain Industries
Carl Goldberg
Mack-Cali Roseland Subsidiary
David Mandelbaum
Interstate Properties
David Barry
Ironstate Development Co.
Raphael Ghermezian
Triple 5
Richard Tucker
Tucker Development Corp.
Anthony Perno
Cooper's Ferry Development Association Inc.
Tim Lizura
Economic Development Authority
Michele Brown
Economic Development Authority
Ralph Zucker
Somerset Development
Ron Ladell
Avalon Communities Inc.
Mitchell E. Hersh
Mack-Cali Realty Group
David Samson
Port Authority of New York and New Jersey
George E. Norcross III
Connor Strong & Buckelew
Christopher J. Paladino
New Brunswick Development Corporation
Ted Zangari
Sills, Cumms & Gross
Steve Pozycki
SJP Properties
Jon Hanson
The Hampshire Cos.

Tax fights are common in the industry, but DeAlmeida just raised the stakes. He recently awarded the Borgata $48 million in back taxes, a move one Atlantic City official said could “bankrupt the city” as more companies will race to get before him. The far-reaching consequences for properties — and potential properties — are easy to see.

Judge Patrick DeAlmeida

49
Tax Court Judge
Trenton

Ranked: 49
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