Manhattan Cable TV Services, Division of Sterling Information Services, Inc. v. Freyberg

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 102 (subd 12, par [d]) of the Real Property Tax Law as "Telephone and telegraph lines, wires, poles and appurtenances; supports and inclosures for electrical conductors and other appurtenances, upon, above…