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ATLANTIC, ETC. PACKAGE STORE ASS'N v. STATE

3 N.J. Tax 468 (1981)

ATLANTIC CAPE MAY PACKAGE STORE ASSOCIATION, GEM LIQUORS, INC. AND JAMES MIRON, PLAINTIFFS, v. STATE OF NEW JERSEY AND CITY OF ATLANTIC CITY, DEFENDANTS.

Tax Court of New Jersey.

November 6, 1981.

Attorney(s) appearing for the Case

Mark Soifer for plaintiffs (Horn Kaplan, Goldberg & Gorny, attorneys).

Matthew Powals for defendant Atlantic City.

Maureen Adams Deputy Attorney General for defendant State of New Jersey. (James R. Zazzali, Attorney General of New Jersey, attorney).

RIMM, J.T.C.

This matter involves an attack on the constitutionality of the Alcoholic Beverage Wholesale Sales Tax Act, N.J.S.A. 54:32C-1 et. seq., and the Atlantic City luxury tax. It is before the court on the separate motions of each defendant to dismiss the complaint, and the cross-motion of plaintiffs for summary judgment.

Plaintiffs are, respectively, a nonprofit corporation comprised of 22 retail sellers of packaged alcoholic beverages...

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