Former Justice Questions Tax Court Judge’s Authority

After making news the last couple of years for his views on the temporary assignment of Appellate Division judges to the Supreme Court to fill vacancies that were created after other justices retired or were not reappointed by the Governor, former New Jersey Supreme Court Justice Roberto Rivera-Soto has argued that the conviction of a client were invalid because the criminal matters were presided over by a Tax Court judge temporarily assigned to the Superior Court.  Now an attorney at a law firm in South Jersey, Justice Rivera-Soto argued that the assignment is ineffectual because the Superior Court is a constitutionally created court of general jurisdiction, whereas the Tax Court is a statutory court of limited jurisdiction.  The argument however is contrary to the holding in Alid, Inc. v. North Bergen Twp., 89 N.J. 388 (1981), wherein the Supreme Court recognized the ability of a Tax Court judge to be transferred to the Superior Court to enter judgment on a non-tax question.

Currently, five Tax Court judges are assigned to either the Appellate Division or the Superior Court.  The Chief Justice is granted broad administrative power under New Jersey Court Rule 1:33-1 et seq. to organize and operate all of New Jersey’s courts, and judicial assignments are made by Assignment Orders signed by the Chief Justice.  The issue of judicial assignments is one that does not appear it will be going away despite former Justice Rivera-Soto’s retirement from the bench.

For more on the former Justice’s views on judicial assignments, please see the following:

N.J. Supreme Court justices disagree over role of temporary judge on court – NJ.com

Rivera-Soto backs off blanket absention – Examiner.com

Justices argue with each other on ruling – Asbury Park Press