IN RE APPEAL OF HOWARD D. JOHNSON CO.


36 N.J. 443 (1962)

177 A.2d 756

IN RE APPEAL OF HOWARD D. JOHNSON CO., AND HOWARD JOHNSON, INC., FROM THE ASSESSMENT OF PROPERTY IN TOWNSHIP OF WALL, COUNTY OF MONMOUTH FOR THE YEAR 1956. HOWARD D. JOHNSON COMPANY AND HOWARD JOHNSON, INC., OF NEW JERSEY, PETITIONERS-APPELLANTS, v. THE TOWNSHIP OF WALL, RESPONDENT-RESPONDENT.

The Supreme Court of New Jersey.

Decided February 5, 1962.


Attorney(s) appearing for the Case

Mr. William I. Riker argued the cause for appellants (Messrs. Riker, Danzig, Marsh & Scherer, attorneys).

Mr. William C. Nowels argued the cause for respondent Township of Wall.

Mr. Alan B. Handler, Deputy Attorney General, argued the cause for respondent Division of Tax Appeals (Mr. David D. Furman, Attorney General of New Jersey, attorney).


The opinion of the court was delivered by WEINTRAUB, C.J.

Appellants operated restaurant facilities owned by the New Jersey Highway Authority under a so-called "lease." The assessor assessed the land and building for local taxation under N.J.S.A. 54:4-2.3. As we have this day held, the property was exempt from taxation to the Authority or its lessee. Walter Reade, Inc. v. Township of Dennis, 36...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases