Fordham Law


Tax Court Judge Patrick DeAlmeida Named Presiding Judge Will Succeed Retiring Judge Joseph C. Small

Alumnus Patrick DeAlmeida in NJ Courts Online, July 28, 2009

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Chief Justice Stuart Rabner today named Princeton Township resident Judge Patrick DeAlmeida to become the presiding judge of the Tax Court upon the retirement of Judge Joseph C. Small. The appointment will be effective on Oct. 1, 2009.

Judge DeAlmeida, 45, was appointed to the Tax Court by Gov. Jon Corzine and took office on Jan. 14, 2008. Immediately prior to his appointment to the bench, Judge DeAlmeida served for five years as assistant attorney general for appeals in the Department of Law and Public Safety. He joined the attorney general’s office in 1993 and served as a deputy attorney general representing the Division of Taxation, the Department of Corrections and numerous other state agencies and officials. In 2000, he was named section chief of the treasury section and in 2001 was named deputy attorney general in charge of appeals.

“Judge DeAlmeida, who joined the Tax Court with years of experience as a litigator in tax and business related matters, has proven to be a skilled jurist. I am confident that in this new role he will serve the people of New Jersey and his accomplished colleagues on the Tax Court with great distinction,” said Chief Justice Rabner.

Judge Small, also a Princeton resident, will retire this fall after 18 years on the Tax Court bench, including nine years as presiding judge.

“Judge Small’s depth of knowledge about complicated tax matters has been of great value to the court and to the litigants who have come before him. We are deeply grateful for his remarkable contributions to public service over the years and wish him well in his retirement,” Chief Justice Rabner said.

Judge DeAlmeida is a 1989 graduate of Fordham University School of Law and received his bachelor’s degree in journalism in 1986 from New York University. He taught legal writing at Fordham and worked in private practice before joining the attorney general’s office. Since 2004, he has served as a volunteer emergency medical technician on the Princeton First Aid and Rescue Squad. He served as president of the squad during 2007.

“I am deeply honored to have been asked by Chief Justice Rabner to step in to succeed Judge Small,” said Judge DeAlmeida. “The members of the Tax Court comprise an extraordinary team of judges and staff, and it will be my great privilege to lead them.”

The Tax Court resolves disputes between taxpayers and local and state taxing agencies. Created in 1979, the Tax Court resolves appeals of local and county tax officials regarding the assessment of real property for municipal, county and school board taxes. In addition, the court hears appeals of decisions made by the director of the state Division of Taxation on state income, sales, estate, and business taxes, as well as other taxes, and homestead rebates.