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ATLANTIC CITY v. GREATE BAY HOTEL & CASINO, INC.

17 N.J. Tax 101 (1997)

CITY OF ATLANTIC CITY, PLAINTIFF-RESPONDENT, v. GREATE BAY HOTEL AND CASINO, INC., DEFENDANT-APPELLANT. CITY OF ATLANTIC CITY, PLAINTIFF-RESPONDENT, v. BOARDWALK REGENCY CORP., DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided September 30, 1997

Attorney(s) appearing for the Case

John R. Lloyd argued the cause for appellant Greate Bay Hotel and Casino, Inc. (Rosenblum, Wolf & Lloyd, attorneys; Nathan P. Wolf, on the brief).

Stephen R. Nehmad argued the cause for appellant Boardwalk Regency Corp. (Perskie, Nehmad & Perillo, attorneys; Mr Nehmad and Richard F. DeLucry, on the brief).

Saul A. Wolfe argued the cause of respondent (Skoloff & Wolf., attorneys; Mr. Wolfe, on the brief).

Before Judges HAVEY and NEWMAN.

PER CURIAM.

By leave granted, taxpayers Greate Bay Hotel and Casino, Inc. and Boardwalk Regency Corp., appeal from June 9, 1997 Tax Court orders declaring that the Tax Court had exclusive jurisdiction over tax appeals concerning appellants' Atlantic City properties for the tax year 1997. The order directed that appellants withdraw their appeals respecting the same properties then pending before the Atlantic County Board of Taxation, which had been filed prior to the...

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