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TODD SHIPYARDS CORP. v. WEEHAWKEN

45 N.J. 336 (1965)

212 A.2d 364

TODD SHIPYARDS CORPORATION, PETITIONER-APPELLANT, v. TOWNSHIP OF WEEHAWKEN, RESPONDENT-RESPONDENT. TODD SHIPYARDS CORPORATION, PETITIONER-APPELLANT, v. CITY OF HOBOKEN, RESPONDENT-RESPONDENT.

The Supreme Court of New Jersey.

Decided July 6, 1965.

Attorney(s) appearing for the Case

Mr. Joseph A. Davis argued the cause for appellant (Messrs. O'Mara, Schumann, Davis & Lynch, attorneys).

Mr. Leon S. Milmed argued the cause for respondent Township of Weehawken.

Mr. Herbert H. Fine argued the cause for respondent City of Hoboken.

Mr. Alan B. Handler, First Assistant Attorney General, argued the cause for Division of Tax Appeals (Mr. Arthur J. Sills, Attorney General of New Jersey, attorney).

The opinion of the court was delivered by WEINTRAUB, C.J.

These cases involve municipal taxes levied upon leasehold interests of Todd Shipyards Corporation (herein Todd) in real property owned by the United States of America. The assessments were sustained by the Division of Tax Appeals and we certified the appeals before the Appellate Division acted upon them.

The demised premises are used by Todd in its business of ship repair. Todd's operations are concededly...

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