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General Motors Corp. v. State Board of Tax Appeals

Decided: December 12, 1940.

GENERAL MOTORS CORPORATION, PROSECUTOR-APPELLANT,
v.
STATE BOARD OF TAX APPEALS AND CITY OF LINDEN, RESPONDENTS-APPELLEES



On appeal from the Supreme Court, whose opinion is reported in 124 N.J.L. 212.

For the prosecutor-appellant, McDermott, Enright & Carpenter (James D. Carpenter, Jr., of counsel).

For the respondent-appellee city of Linden, Lewis Winetsky.

PER CURIAM.

This is an appeal from a Supreme Court judgment affirming the State Board of Tax Appeals and dismissing a writ of certiorari allowed to review the judgment of that tribunal. The only question in this case is whether an assessment of

$2,500,000 on the personal property of the appellant, General Motors Corporation, for the year 1938 was a proper assessment.

So far as the record shows, the personal property assessment was not particularized but stated in a lump sum. The appeal of the taxpayer to the county tax board was dismissed. The appeal to the State Tax Board, dismissed by that body, prayed that the personal property assessment be reduced to the sum of $862,403.

In its brief the appellant now says that the personal property assessment should be $1,365,909.19, made up as follows:

Machinery and equipment $731,618.00

Parts 395,815.00

New cars on hand 218,598.24

Accounts receivable ...


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