We use cookies to customise content for your subscription and for analytics. If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
On August 27, 2012, the United States Court of Appeals for the Third Circuit reversed the holding of the United States Tax Court in the case of Historic Boardwalk Hall, LLC v. Commissioner, 136 T.C. 1 (2011
Appeal of Amusements of Rochester, Inc. involved the appeal of a decision by the Property Tax Commission concerning taxability of amusement park equipment owned by Amusements of Rochester, Inc. (“ARI”
