Erie R. Co. v. State Dep't Of Taxation

• Decision Date: 17 January 1949
• Docket Number: Nos. A-153, A-154.,s. A-153, A-154.
• Citation: 63 A.2d 268
• Parties: ERIE R. CO. v. STATE DEPARTMENT OF TAXATION AND FINANCE, DIVISION OF TAX APPEALS, et al. NEW YORK CENT R. CO. v. STATE DEPARTMENT OF TAXATION AND FINANCE, DIVISION OF TAX APPEALS et al.
• Court: New Jersey Supreme Court

63 A.2d 268

ERIE R. CO.

v.STATE DEPARTMENT OF TAXATION AND FINANCE, DIVISION OF TAX APPEALS, et al.

NEW YORK CENT R. CO.

v.STATE DEPARTMENT OF TAXATION AND FINANCE, DIVISION OF TAX APPEALS et al.

Nos. A-153, A-154.

Supreme Court of New Jersey.

Jan. 17, 1949.

Appeal from Supreme Court.

Certiorari proceeding by the New York Central Railroad Company, and the Companies comprising its system, and by the Erie Railroad Company against the State Department of Taxation and Finance and others to review tax assessments, after dismissal of appeals by the Division of Tax Appeals. From judgments of the former Supreme Court, 137 N.J.L. 288, 59 A.2d 859, affirming the judgments of the State Department of Taxation and Finance, Division of Tax Appeals, the Erie Railroad Company and the New York Central Railroad Company, and the companies comprising its system, appeal.

Judgments affirmed.

Edward A. Markley and Markley & Broadhurst, all of Jersey City, for appellant Erie R. Co.

Joseph A. Davis and O'Mara, Conway & Schumann, all of Jersey City, for appellant New York Cent. R. Co. and the companies comprising its system.

Benjamin C. Van Tine of Trenton, and Walter D. Van Riper, Atty. Gen. of New Jersey, for defendants-respondents.

PER CURIAM.

These appeals are from judgments of the former Supreme Court, which judgments affirm the judgments of the State Department of Taxation and Finance, Division of Tax Appeals confirming assessments for the year 1945 upon certain floating equipment consisting of ferry boats, tugs, lighters, etc., the property of appellants. The judgments in question are affirmed for the reasons stated in the opinion of Mr. Justice Eastwood in the former Supreme Court reported in 1948, 137 N.J.L. 288, 59 A.2d 859.

Subsequent to the rendition of the opinion below, the Supreme Court of the United States denied certiorari in the case of De Bardeleben Coal Corp. v. Ott, 1948, 334 U.S. 858, 68 S.Ct. 1529, 92 L.Ed. 1778. The facts in that case, as set forth in the opinion of the Circuit Court of Appeals, Fifth Circuit, 1948, 166 F.2d 509, resemble those in the instant case and the precedent is applicable to the Federal questions here involved and the opinion supports the reasoning of the Court below. While the action of the United States Supreme Court imports no opinion on the merits (Sunal v. Large, 1946, 332 U.S. 174, 67 S.Ct. 1588, 91 L.Ed. 1982, re-hearing denied 1947, 332 U.S. 785, 68 S.Ct. 29, 92 L.Ed. 368; House v. Mayo, 1945, 324 U.S....