SMALL, P.J.T.C.
These two cases come to the Tax Court in different procedural postures. Both are resolved by a determination as to whether the Offer of Judgment Rule (R. 4:58) is applicable to proceedings in the Tax Court.
I
Boardwalk Regency Corporation ("BRC") owns property located at 2100 Boardwalk Avenue, Atlantic City, originally designated as Block 37, Lot 59. The subject property is commonly referred to as the Ocean One Mall...
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