Legal Opinion
Boardwalk Regency Corp. v. Director, Division of Taxation
New Jersey Superior Court Appellate Division
Decided July 22, 1999PublishedCited by 11 opinions
1Opinion of the Court
STERN, P.J.A.D.
Plaintiff taxpayer, Boardwalk Regency Corporation (BRC), appeals from a judgment of the Tax Court which dismissed its complaint seeking to vacate an assessment imposed by defendant Director of the Division of Taxation. The background is fully detailed in the Tax Court’s published opinion, Boardwalk Regency v. Director, Div. of Tax., 17 N.J.Tax 331 (Tax 1998), and need not be restated.
We are in total agreement with the Tax Court judge, substantially for the reasons he stated, that the complimentary providing of non-alcoholic beverages to casino patrons and employees “is a…
2Cases cited11 opinions
- Henry v. Rahway State PrisonSupreme Court of New Jersey · 1980
- Pascarella v. BruckNew Jersey Superior Court Appellate Division · 1983
- Gloucester Cty. Welfare Bd. v. NJ CIV. SERV. COMM'N.Supreme Court of New Jersey · 1983
- Public Service Electric & Gas Co. v. New Jersey Department of Environmental ProtectionSupreme Court of New Jersey · 1985
- Dept. of Pub. Advocate v. NJ Bd. of Pub. Ut.New Jersey Superior Court Appellate Division · 1985
6 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- 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
- Sparks Nugget, Inc. v. State Ex Rel. Department of TaxationNevada Supreme Court · 2008
- Tozour Energy Systems, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2007
- Harry's Lobster House Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2006
6 more not listed; retrieve them via the Exa API.