Westinghouse Broadcasting Co. v. Commissioner of Revenue

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 it would then qualify under the provisions of G. L. c. 63, § 42B, and G. L. c. 59, § 5, Sixteenth, for exemption of its machinery, of an…