Fort Dix Apartments Corp. v. Borough of Wrightstown

HASTIE, Circuit Judge.

These appeals raise the question whether the leasehold interests of two private corporations in apartment hous--ing projects operated by them on the Fort Dix Military Reservation can be taxed by state authorities. It is clear and not disputed that the land on which the projects are located was an area within the exclusive jurisdiction of the United States when appellants entered the picture. Both appellants acquired the tracts in question from the United States on 75 year leases, conditioned upon their providing housing thereon for military and civilian personnel of the…