Legal Opinion
Public Service Electric & Gas Co. v. Township of Woodbridge
Supreme Court of New Jersey
Decided June 28, 1977PublishedCited by 47 opinions
1Opinion of the Court
The opinion of the court was delivered by
Conford, P. J. A. D.,
Temporarily Assigned. We granted certification in this matter, 70 N. J. 525 (1976), to resolve the uncertainty created by inconsistent decisions of different parts of the Appellate Division concerning the local taxability of structures housing energy generating apparatus of electric light and power companies under N. J. S. A. 54:30A-49 et seq. That act provides for the imposition by the State of excise and franchise taxes measured by the gross receipts of certain enumerated types of public utilities and for the apportionment of the…
2Cases cited7 opinions
- Delaware, Lackawanna & Western Railroad v. City of HobokenSupreme Court of New Jersey · 1952
- City of Jersey City v. MartinSupreme Court of New Jersey · 1941
- D., L. & WR CO. v. City of HobokenNew Jersey Superior Court Appellate Division · 1951
- NJ Power & Light Co. v. Denville Tp.New Jersey Superior Court Appellate Division · 1963
- Public Service Elec. & Gas Co. v. TP. OF WOODBRIDGENew Jersey Superior Court Appellate Division · 1976
2 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Body-Rite Repair Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1982
- Transcontinental Gas Pipe Line Corp. v. Bernards TownshipSupreme Court of New Jersey · 1988
- Boston Edison Co. v. Board of Assessors of WatertownMassachusetts Supreme Judicial Court · 1982
- Ladish Malting Co. v. Wisconsin Department of RevenueCourt of Appeals of Wisconsin · 1980
- International Flavors & Fragrances, Inc. v. Taxation Division DirectorNew Jersey Tax Court · 1983
42 more not listed; retrieve them via the Exa API.