Legal Opinion
Boardwalk Regency Corp. v. Director, Division of Taxation
New Jersey Tax Court
Decided January 21, 1998PublishedCited by 7 opinions
1Opinion of the Court
RIMM, J.T.C.
Plaintiff, Boardwalk Regency Corporation, a New Jersey corporation trading as Caesars Atlantic City (hereinafter “BRC”), seeks a judgment setting aside the final determination of defendant, Director, Division of Taxation (hereinafter “the Director”), that plaintiff owes the State of New Jersey $47,831, plus interest, for sales and use tax over the taxable period from January 1, 1990 through June 30, 1994 in accordance with the New Jersey Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29, (hereinafter “the Act”).
During this time period, BRC owned and operated a hotel casino and…
2Cases cited30 opinions
- AIRWORK SER. DIV., ETC. v. Director, Div. of TaxationSupreme Court of New Jersey · 1984
- Undercofler v. Eastern Air Lines, Inc.Supreme Court of Georgia · 1966
- Silverstein v. KeaneSupreme Court of New Jersey · 1955
- Wisconsin Department of Revenue v. Milwaukee Brewers Baseball ClubWisconsin Supreme Court · 1983
- American Airlines, Inc. v. Department of RevenueIllinois Supreme Court · 1974
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3Cited by7 opinions
- Boardwalk Regency Corp. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 1999
- L & L Oil Service, Inc. v. DIRECTOR, DIV. OF TAX.New Jersey Superior Court Appellate Division · 2001
- Gnoc, Corp. v. Director, Div. of Tax.New Jersey Superior Court Appellate Division · 2000
- GNOC, Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 2001
- Trump Plaza Associates v. Director, Division of TaxationNew Jersey Tax Court · 1998
2 more not listed; retrieve them via the Exa API.