Legal Opinion
Titan Sports, Inc. v. State Athletic Control Board
New Jersey Tax Court
Decided August 17, 1990PublishedCited by 1 opinion
1Opinion of the Court
LASSER, P.J.T.C.
This case involves the constitutional validity of the New Jersey boxing and wrestling media rights tax. N.J.S.A. 5:2A-20. Plaintiff, Titan Sports, Inc. (“Titan”), claims that the imposition of this tax by defendant Athletic Control Board (the *265“board”) violates its rights under the First and Fourteenth Amendments as well as the Commerce Clause of the United States Constitution. Both parties have moved for summary judgment.
I
BACKGROUND.
A. The Statutory Scheme.
The tax in issue was imposed as part of legislation regulating boxing, wrestling, kick boxing and combative sports. See…
2Cases cited24 opinions
- United States v. O'BrienSupreme Court of the United States · 1968
- Texas v. JohnsonSupreme Court of the United States · 1989
- Southeastern Promotions, Ltd. v. ConradSupreme Court of the United States · 1975
- Murdock v. PennsylvaniaSupreme Court of the United States · 1943
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
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3Cited by1 opinion
- Titan Sports, Inc. v. State Athletic Control BoardNew Jersey Tax Court · 1992