April 03, 2001
ADAMAR OF NEW JERSEY T/A TROPICANA CASINO AND RESORT (FORMERLY T/A TROPWORLD CASINO & ENTERTAINMENT RESORT), PLAINTIFF-APPELLANT,
DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.
On certification to the Superior Court, Appellate Division, whose opinion is reported at 328 N.J. Super. 481 (2000).
The opinion of the court was delivered by: Per Curiam
ON CERTIFICATION TO Appellate Division, Superior Court
Chief Justice Poritz PRESIDING
OPINION BY Per Curiam
Argued February 14, 2001
We modify and affirm the judgment of the Appellate Division concerning taxation of complimentary alcoholic beverages substantially for the reasons explained in Judge Braithwaite's opinion, Adamar v. Director, Div. of Taxation, 328 N.J. Super. 481 (App. Div. 2000), as supplemented by this Court's opinion in GNOC v. Director, Div. of Taxation, ___ N.J. ___ (2001), also filed today. We also affirm the Appellate Division's determination to remand to the Tax Court for further proceedings the issue concerning taxation of non-alcoholic beverages.
CHIEF JUSTICE PORITZ and JUSTICES STEIN, COLEMAN, LONG, VERNIERO, LaVECCHIA and ZAZZALI join in this opinion.
CONCURRING OPINION BY DISSENTING OPINION BY
CHIEF JUSTICE PORITZ X.
JUSTICE STEIN X.
JUSTICE COLEMAN X.
JUSTICE LONG X.
JUSTICE VERNIERO X.
JUSTICE LaVECCHIA X.
JUSTICE ZAZZALI X.
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