STATE v. TRUMP HOTEL & CASINO RESORTS, INC.


734 A.2d 1160 (1999)

160 N.J. 505

The STATE of New Jersey, and The Casino Reinvestment Development Authority, Plaintiffs-Respondents, v. TRUMP HOTELS & CASINO RESORTS, INC., Defendant-Appellant.

Supreme Court of New Jersey.

Decided August 2, 1999.


Attorney(s) appearing for the Case

John J. Barry, Lawrence, for defendant-appellant (Tompkins, McGuire, Wachenfeld & Barry, Newark, attorneys; Mr. Barry, Herbert J. Stern, Roseland, Adam N. Saravay, Thomas F. Doherty and Tal S. Benschar, Newark, on the briefs).

Michael R. Cole, for plaintiff-respondent Casino Reinvestment Development Authority (DeCotiis, Fitzpatrick & Gluck and Connell Foley & Geiser, Roseland, attorneys; Mr. Cole and Theodore W. Geiser, Roseland, of counsel; Mr. Cole, Mr. Geiser and William Harla, on joint brief with Jeffrey J. Miller, Assistant Attorney General).

Jeffrey J. Miller, Assistant Attorney General, for plaintiff-respondent The State of New Jersey (Peter Verniero, Attorney General of New Jersey, attorney).

Jan Alan Brody, Roseland, submitted a brief on behalf of amici curiae, United Senior Alliance, Senior Truth Squad, New Jersey Council of Senior Citizens, Independence Park Senior Citizens Friday Club and Michael Agnello (Carella, Byrne, Bain, Gilfillan, Cecchi, Stewart & Olstein, Roseland, attorneys; Mr. Brody and Kenneth L. Winters, on the brief).


The opinion of the Court was delivered by STEIN, J.

The primary issue posed by this appeal concerns the constitutionality of the investment alternative tax provision enacted as part of the 1984 amendments to the Casino Control Act (Act), L. 1984, c. 218, § 3, and codified at N.J.S.A. 5:12-144.1. A related issue involves the constitutionality of 1993 amendments to the Act, L. 1993, c.<...

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