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ADAMAR OF NEW JERSEY v. DIRECTOR, DIV. OF TAX.

768 A.2d 1054 (2001)

167 N.J. 67

ADAMAR OF NEW JERSEY t/a Tropicana Casino and Resort (formerly t/a Tropworld Casino & Entertainment Resort), Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent.

Supreme Court of New Jersey.

Decided April 3, 2001.

Attorney(s) appearing for the Case

Janyce M. Wilson, Morristown, argued the cause for appellant, (Graham, Curtin & Sheridan, attorneys; Ms. Wilson and Kent L. Schwarz, on the briefs).

Marlene G. Brown, Deputy Attorney General, argued the cause for respondent, (John J. Farmer, Jr., Attorney General of New Jersey, attorney; Mary C. Jacobson, Former Assistant Attorney General, of counsel).

John K. Antholis, Morristown, submitted a brief on behalf of amici curiae, Resorts International Hotel, Inc. and Great Bay Hotel and Casino t/a Sands Hotel and Casino (Antholis & Courtney, attorneys; Mr. Antholis and Mark G. Yates, Somerville, on the brief).

On certification to the Superior Court, Appellate Division, whose opinion is reported at 328 N.J.Super. 481, 746 A.2d 474 (2000).

PER CURIAM.

We modify and affirm the judgment of the Appellate Division concerning taxation of complimentary alcoholic beverages substantially for the reasons explained in Judge Braithwaite's opinion, Adamar v. Director, Div. of Taxation, 328 N.J.Super. 481, 746 A.2d 474<...

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