ATL. CITY SHOWBOAT INC. v. DIV. OF TAXATION

DOCKET NO. A-3185-11T4, DOCKET NO. A-3233-11T4

28 N.J. Tax 335 (2013)

ATLANTIC CITY SHOWBOAT INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT. OUR LADY OF LOURDES MEDICAL CENTER, INC., PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey Appellate Division.

Decided December 24, 2013.


Attorney(s) appearing for the Case

Leah Samit Robinson (McDermott Will & Emery, LLP) argued the cause for appellant Atlantic City Showboat, Inc. (Ms. Robinson and Peter L. Faber, of the New York bar, admitted pro hac vice, attorneys; Ms. Robinson and Mr. Faber , on the briefs).

Jonathan M. Korn, argued the cause for appellant Our Lady of Lourdes Medical Center, Inc. (Blank Rome LLP, attorneys; Mr. Korn, on the brief).

Heather Lynn Anderson, Deputy Attorney General, argued the cause for respondent Director, Division of Taxation ( John J. Hoffman, Acting Attorney General, attorney; Lewis A. Scheindlin, Assistant Attorney General, of counsel; Jill C. McNally, Deputy Attorney General, on the brief).

Before Judges Lihotz, Maven and Hoffman.


PER CURIAM

In these consolidated cases, plaintiffs Atlantic City Showboat, Inc. and Our Lady of Lourdes Medical Center, Inc. (collectively plaintiffs) appeal from the Tax Court's grant of summary judgment in favor of defendant Director, Division of Taxation (Director). In both cases, plaintiffs sought refunds of a portion of the sales tax paid on purchases of electricity and related delivery services, challenging the Director's application of the Sales and...

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