1. Home
  2. Browse Decisions
  3. N.J.
  4. 141 N.J.
  5. 141 N.J. Super. 301 (1976)
 

WESTINGH'SE BROADCASTING CO. v. DIR., DIV. OF TAX

141 N.J. Super. 301 (1976)

358 A.2d 203

WESTINGHOUSE BROADCASTING COMPANY, INC., PETITIONER-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT-RESPONDENT. WESTINGHOUSE BROADCASTING COMPANY, INC., PETITIONER-APPELLANT, v. TOWNSHIP OF LYNDHURST, RESPONDENT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided April 30, 1976.

Attorney(s) appearing for the Case

Mr. John Lifland argued the cause for appellant (Messrs. Stryker, Tams & Dill, attorneys; Mr. Burtis W. Horner, of counsel; Mr. Robert L. Hollingshead, on the brief).

Mr. Peter D. Pizzuto, Deputy Attorney General, argued the cause for respondent and cross-appellant Director, Division of Taxation (Mr. William F. Hyland, Attorney General of New Jersey, attorney; Mr. Stephen Skillman, Assistant Attorney General, of counsel).

Mr. Gabriel Ambrosio argued the cause for respondent Township of Lyndhurst (Mr. Ralph A. Polito, attorney).

Before Judges KOLOVSKY, BISCHOFF and BOTTER.

PER CURIAM.

These two consolidated appeals require us to determine whether four radio broadcasting towers erected on land owned by petitioner Westinghouse Broadcasting Co., Inc., constitute real property so as to be subject to taxation by the municipality, N.J.S.A. 54:4-1 et seq., or whether they constitute "personal property used in business" so as to be taxable by the State under the Business Personal...

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