WHYY, Inc. v. Borough of GlassboroAnnotate this Case
393 U.S. 117 (1968)
U.S. Supreme Court
WHYY, Inc. v. Borough of Glassboro, 393 U.S. 117 (1968)
WHYY, Inc. v. Borough of Glassboro
Argued October 17, 1968
Decided November 12, 1968
393 U.S. 117
Appellant, a Pennsylvania nonprofit corporation, operates a noncommercial television station. It has broadcasting facilities in New Jersey and has registered and qualified to transact business there. Appellant's request for exemption, as a nonprofit corporation, from New Jersey real and personal property taxes was denied by local tax boards. The Superior Court held that, while appellant qualified for the exemption in all other respects, the statute exempted only New Jersey nonprofit corporations. The State Supreme Court rejected appellant's argument that it was denied equal protection by being discriminated against solely because of its foreign incorporation.
Held: When a foreign corporation is permitted to enter a State, it is entitled to equal protection with domestic corporations, and New Jersey cannot deny appellant an opportunity equivalent to that of a domestic corporation to show that it meets the requirements for a nonprofit corporation under local law.
50 N.J. 6, 231 A.2d 608, reversed and remanded.
Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.