MTR OF CABLE TV v. FREYBERG


90 Misc.2d 135 (1977)

In the Matter of Manhattan Cable TV Services, Division of Sterling Information Services, Inc., Petitioner, v. Michael Freyberg et al., Constituting the Tax Commission of the City of New York, Respondents.

Supreme Court, Special Term, New York County.

March 24, 1977


Attorney(s) appearing for the Case

Pryor, Cashman & Sherman (Joseph Z. Epstein and David W. Smith of counsel), for petitioner. W. Bernard Richland, Corporation Counsel (Edith I. Spivack, Edward J. McLaughlin, Rosario Renda and Ralph A. Celentano of counsel), for respondents.


AMOS BOWMAN, J.

Petitioner in this tax certiorari proceeding is a community antenna television corporation which operates a cable television system in part of Manhattan.

Tried before the court was the issue of whether equipment belonging to petitioner situated on its own leased premises and on the premises of subscribers consisting of cables and appurtenances thereto are subject to taxation under section...

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