HISTORIC BOARDWALK HALL, LLC v. C.I.R.

No. 11-1832.

694 F.3d 425 (2012)

HISTORIC BOARDWALK HALL, LLC, New Jersey Sports and Exposition Authority, Tax Matters Partner v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Third Circuit.

Filed: August 27, 2012.


Attorney(s) appearing for the Case

Tamara W. Ashford , Arthur T. Catterall [Argued], Richard Farber , Gilbert S. Rothenberg , William J. Wilkins , United States Department of Justice, Washington, D.C., for Appellant.

Robert S. Fink , Kevin M. Flynn [Argued], Kostelanetz & Fink, LLP, New York, NY, for Appellees.

Paul W. Edmondson , Elizabeth S. Merritt , William J. Cook , National Trust for Historic Preservation, David B. Blair , Alan I. Horowitz , John C. Eustice , Miller & Chevalier, Chartered, Washington, D.C., for Amicus National Trust for Historic Preservation.

A. Duane Webber , Richard M. Lipton , Robert S. Walton , Derek M. Love , Samuel Grilli , Baker & McKenzie LLP, Chicago, IL, for Amicus Real Estate Roundtable.

Before: SLOVITER, CHAGARES, and JORDAN, Circuit Judges.


OPINION OF THE COURT

JORDAN, Circuit Judge.

TABLE OF CONTENTS

                                                                          Page
I.     Background .........................................................429
       A.   Background of the HRTC Statute ................................429
       B.   Factual Background of the East Hall Renovation ................432
            1.   NJSEA Background...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases