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ADAMAR OF NEW JERSEY, T/A TROPWORLD CASINO ENTERTAINMENT RESORT, BALLY'S PARK PLACE, INC., COMFORT INN-WEST, GREAT BAY HOTEL AND CASINO, T/A SANDS HOTEL AND CASINO, HYATT CORPORATION, T/A HYATT REGENCY PRINCETON, RESORTS INTERNATIONAL HOTEL, INC., AND TRUMP CASTLE HOTEL CASINO, PLAINTIFFS-APPELLANTS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT.

PER CURIAM.

We affirm substantially for the reasons expressed by Judge Kuskin in the opinion of the Tax Court reported at 17 N.J.Tax 80 (1997).

Affirmed.

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ADAMAR OF N.J. v. DIR. DIV. OF TAX
(Feb 5, 1999)