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FORT DIX APARTMENTS CORP. v. BOROUGH OF WRIGHTSTOWN

Nos. 11512, 11513.

225 F.2d 473 (1955)

FORT DIX APARTMENTS CORP., a Corporation, Appellant, v. BOROUGH OF WRIGHTSTOWN, a Municipal Corporation, and I. Haines Croshaw, Collector of Taxes for the Borough of Wrightstown, New Hanover Township Board of Education, Intervenor, County of Burlington, Intervenor. SHERIDANVILLE, Inc., a Corporation, Appellant, v. BOROUGH OF WRIGHTSTOWN, a Municipal Corporation, and I. Haines Croshaw, Collector of Taxes for the Borough of Wrightstown, Township of Springfield, a Municipal Corporation, and R. J. Beazley, Collector of Taxes for the Township of Springfield, New Hanover Township Board of Education, Intervenor, County of Burlington, Intervenor.

United States Court of Appeals Third Circuit.

Decided August 23, 1955.

Attorney(s) appearing for the Case

Madison S. DuBois, Alexander Feinberg, Camden, N. J., for appellants.

Robert W. Criscuolo, Mount Holly, N. J. (Parker, McCay & Criscuolo, Mount Holly, N. J., Dimon, Haines & Bunting, Mount Holly, N. J., William Wells, Attorney for County of Burlington, Bordentown, N. J., on the brief), for appellees.

Before GOODRICH, McLAUGHLIN and HASTIE, Circuit Judges.

HASTIE, Circuit Judge.

These appeals raise the question whether the leasehold interests of two private corporations in apartment housing projects operated by them on the Fort Dix Military Reservation can be taxed by state authorities. It is clear and not disputed that the land on which the projects are located was an area within the exclusive jurisdiction of the United States when appellants entered the picture. Both appellants acquired the tracts in question from...

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