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BOARDWALK REGENCY v. DIRECTOR, DIV. OF TAX.

17 N.J. Tax 331 (1998)

BOARDWALK REGENCY CORPORATION, T/A CAESARS ATLANTIC CITY, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey

January 21, 1998

Attorney(s) appearing for the Case

Kenneth J. Norcross, Jr., for plaintiff (Pitney, Hardin, Kipp & Szuch, attorneys).

Stanley S. Makarevic, for defendant (Peter Verniero, Attorney General of New Jersey, attorney).

RIMM, J.T.C.

Plaintiff, Boardwalk Regency Corporation, a New Jersey corporation trading as Caesars Atlantic City (hereinafter "BRC"), seeks a judgment setting aside the final determination of defendant, Director, Division of Taxation (hereinafter "the Director"), that plaintiff owes the State of New Jersey $47,831, plus interest, for sales and use tax over the taxable period from January 1, 1990 through June 30, 1994 in accordance with the New Jersey Sales and Use...

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