Rule 8:8-1. Trial by Court; Submission Without Trial

(a) Trial by Court All matters in the Tax Court shall be heard by a single judge sitting without a jury.

(b) Submission Without Trial A party may at any time upon notice to all other parties move the submission of a case for decision without trial, on the ground that sufficient facts have been admitted, stipulated, established by depositions or otherwise included in the record. The court may require the filing of any additional materials and briefs and oral argument, or it may direct that the matter be placed upon the trial calendar.