
    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.
    Superior Court of New Jersey Appellate Division
    Argued January 25, 1999
    Decided February 5, 1999.
    Before Judges HAVEY, SKILLMAN and LESEMANN.
    
      Jamjce M. Wilson, for appellants (Graham, Curtin & Sheridan, attorneys; Ms. Wilson and Kent L. Schwarz, on the brief).
    
      Marlene G. Brown, Deputy Attorney General, for respondent CPeter Vemiero, Attorney General of New Jersey, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel; Ms. Brown, on the brief).
   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.  