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HISTORIC BOARDWALK HALL, LLC v. C.I.R.

No. 11-1832.

694 F.3d 425 (2012)

HISTORIC BOARDWALK HALL, LLC, New Jersey Sports and Exposition Authority, Tax Matters Partner v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Third Circuit.

Filed: August 27, 2012.

Attorney(s) appearing for the Case

Tamara W. Ashford, Arthur T. Catterall [Argued], Richard Farber, Gilbert S. Rothenberg, William J. Wilkins, United States Department of Justice, Washington, D.C., for Appellant.

Robert S. Fink, Kevin M. Flynn [Argued], Kostelanetz & Fink, LLP, New York, NY, for Appellees.

Paul W. Edmondson, Elizabeth S. Merritt, William J. Cook, National Trust for Historic Preservation, David B. Blair, Alan I. Horowitz, John C. Eustice, Miller & Chevalier, Chartered, Washington, D.C., for Amicus National Trust for Historic Preservation.

A. Duane Webber, Richard M. Lipton, Robert S. Walton, Derek M. Love, Samuel Grilli, Baker & McKenzie LLP, Chicago, IL, for Amicus Real Estate Roundtable.

Before: SLOVITER, CHAGARES, and JORDAN, Circuit Judges.

OPINION OF THE COURT

JORDAN, Circuit Judge.

TABLE OF CONTENTS

                                                                          Page
I.     Background .........................................................429
       A.   Background of the HRTC Statute ................................429
       B.   Factual Background of the East Hall Renovation ................432
            1.   NJSEA Background...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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