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TRUMP PLAZA ASSOC. v. DIR. DIV. OF TAX.

17 N.J. Tax 327 (1998)

TRUMP PLAZA ASSOCIATES T/A TRUMP PLAZA HOTEL AND CASINO, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. ADAMAR OF NEW JERSEY T/A TROPICANA CASINO AND RESORT (FORMERLY T/A TROPWORLD CASINO & ENTERTAINMENT RESORT), PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. GNOC, CORP. T/A THE GRAND, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey

January 21, 1998

Attorney(s) appearing for the Case

Janyce M. Wilson, for plaintiffs (Graham, Curtin & Sheridan, attorneys).

Stanley S. Makarevic, for defendant (Peter Verniero, Attorney General of New Jersey, attorney).

RIMM, J.T.C.

These three cases arise under the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29 (hereafter "the Act"). They are companion cases to Boardwalk Regency Corp. t/a Caesars Atlantic City Hotel and Casino v. Director, Div. of Taxation, 17 N.J.Tax 331 (Tax 1998), decided today in the Tax Court.

The Boardwalk Regency Corp. decision upheld the Director's tax assessment under the Act...

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