WESTINGHOUSE BROADCASTING CO. v. COMMR. OF REVENUE


382 Mass. 354 (1981)

416 N.E.2d 191

WESTINGHOUSE BROADCASTING COMPANY, INC. vs. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

January 23, 1981.


Attorney(s) appearing for the Case

Joseph L. Kociubes for the plaintiff.

Stephen S. Ostrach, Assistant Attorney General, for the defendant.

Present: HENNESSEY, C.J., BRAUCHER, KAPLAN, WILKINS, & ABRAMS, JJ.


KAPLAN, J.

In August, 1976, Westinghouse Broadcasting Company, Inc., an Indiana corporation which owns and operates a television and radio station in Boston (WBZ-TV; WBZ, AM and FM) found itself on the Commissioner of Revenue's list of the corporations liable to taxation as of January 1, 1976, but not classified thereon as a manufacturing corporation. The company applied to the State Tax Commission under G.L.c. 58, § 2, for manufacturing classification, so that...

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