The New Jersey Sports and Exposition Authority has filed an appellee brief with the United States Court of Appeals for the Third Circuit in the Historic Boardwalk Hall LLC v. Commissioner of Internal Revenue case. This comes after the Internal Revenue Service (IRS) appealed a U.S. Tax Court decision in April to allow the Historic Boardwalk Hall partnership to claim federal Historic Tax Credits. This brief will be followed by an amicus brief on December 22 by Miller and Chevalier on behalf the National Trust for Historic Preservation and other preservation organizations.

To read the appellee brief,