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MATTER OF CAPITAL DIST. BETTER TV, INC. v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK

200 A.D.2d 911 (1994)

606 N.Y.S.2d 930

In the Matter of Capital District Better TV, Inc., et al., Petitioners, v. Tax Appeals Tribunal of the State of New York et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

January 27, 1994

Cardona, P. J.

Petitioners are four affiliated cable television companies engaged in the business of providing entertainment programs and information services to subscribers within their franchise areas in upstate New York. In order to deliver signals to their subscribers, petitioners constructed trunk distribution systems of coaxial cables, amplifiers and filters under public streets and through public easements...

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