TRUMP PLAZA v. DIR. DIV. OF TAXATION

Nos. A-5890-08T3, A-5891-08T3, A-5892-08T3.

25 N.J. Tax 555 (2010)

TRUMP PLAZA ASSOCIATES, Plaintiff-Appellant, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, Defendant-Respondent. TRUMP TAJ MAHAL ASSOCIATES, Plaintiff-Appellant, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, Defendant-Respondent. TRUMP MARINA ASSOCIATES, LP, Plaintiff-Appellant, v. DIRECTOR, NEW JERSEY DIVISION OF TAXATION, Defendant-Respondent.

Superior Court of New Jersey Appellate Division.

Decided August 13, 2010.


Attorney(s) appearing for the Case

Jonathan M. Korn argued the cause for appellant Trump Plaza Associates, Trump Taj Mahal Associates and Trump Marina Associates, LP (Blank Rome, LLP, attorneys; Mr. Korn and Stephen M. Orlofsky , of counsel; R. Todd Faciana , on the brief).

Heather Lynn Anderson , Deputy Attorney General, argued the cause for respondent ( Paula T. Dow , Attorney General, attorney; Lewis A. Scheindlin , Assistant Attorney General, of counsel; Ms. Anderson , on the brief).

Before Judges CARCHMAN, PARRILLO and LIHOTZ.


PER CURIAM.

In these three consolidated cases, plaintiffs Trump Plaza Associates, Trump Taj Mahal Associates and Trump Marina Associates (collectively plaintiffs) appeal from the Tax Court's grant of summary judgment in favor of the defendant Director, Division of Taxation (the Director or Division). Plaintiffs had not been aware that they had been mistakenly charged an embedded sales tax on their purchases of electricity, which should have been exempt from such tax...

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