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FUTUREVISION CABLE ENTERPRISES, INC. v. TAX. DIV. DIR.

9 N.J. Tax 165 (1987)

FUTUREVISION CABLE ENTERPRISES, INC., PLAINTIFF, v. TAXATION DIV. DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

May 13, 1987.

Attorney(s) appearing for the Case

Jack B. Kirsten for plaintiff (Kirsten, Friedman & Cherin, attorneys).

Martin L. Wheelwright for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney).

LASSER, P.J.T.C.

In this sales and use tax case, Futurevision Cable Enterprises, Inc. (Futurevision) contests use tax assessments imposed by the Director of the Division of Taxation on the purchase of services from utility companies to make utility poles ready to accommodate aerial cable, and from subcontractors to install aerial cable along the utility poles and "drop lines" from the utility poles to cable-television subscribers' homes. These services were rendered...

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