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CITY OF ATLANTIC CITY v. ACE GAMING, LLC

23 N.J. Tax 70 (2006)

CITY OF ATLANTIC CITY, Plaintiff, v. ACE GAMING, LLC, Defendant. ACE GAMING, LLC, Plaintiff, v. CITY OF ATLANTIC CITY, Defendant.

Tax Court of New Jersey.

May 12, 2006.

Attorney(s) appearing for the Case

Nathan P. Wolf for Ace Gaming, LLC (Wolf Block Brach Eichler, attorneys).

Michael J. Caccavelli for City of Atlantic City (DeCotiis, Fitzpatrick, Cole & Wisler, attorneys).

BIANCO, J.T.C.

TABLE OF CONTENTS

I.    Introduction ......................................................   75
II.   Procedural History ................................................   76
III.  Background ........................................................   79
IV.   Observations ......................................................   81
      A. Casino hotels are limited-market properties ....................   85
      B. Casino...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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