Legal Opinion
City of Atlantic v. Ace Gaming, LLC
New Jersey Tax Court
Decided May 12, 2006PublishedCited by 9 opinions
1Opinion of the Court
BIANCO, J.T.C.
TABLE OF CONTENTS
I. Introduction......................................75
II. Procedural History................................76
III. Background......................................79
IV. Observations .....................................81
A. Casino hotels are limited-market properties .......85
B. Casino hotels are not conventional hotels..........88
V. Stipulated Facts ..................................91
VI. Analysis .........................................98
VII. The Sands’ Case................................ 103
A. The relationship between more hotel rooms and casino…
2Cases cited53 opinions
- State v. KellySupreme Court of New Jersey · 1984
- De Luz Homes, Inc. v. County of San DiegoCalifornia Supreme Court · 1955
- City of New Brunswick v. State of New Jersey Division of Tax AppealsSupreme Court of New Jersey · 1963
- Aetna Life Insurance Co. v. City of NewarkSupreme Court of New Jersey · 1952
- Pantasote Co. v. City of PassaicSupreme Court of New Jersey · 1985
48 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Greenblatt v. Englewood CityNew Jersey Tax Court · 2010
- Clemente v. Township of South HackensackNew Jersey Tax Court · 2013
- Elrabie v. Borough of Franklin LakesNew Jersey Tax Court · 2008
- Venture 17 v. Hasbrouck HeightsNew Jersey Tax Court · 2013
- Marina District Development Co. v. City of Atlantic CityNew Jersey Tax Court · 2013
4 more not listed; retrieve them via the Exa API.