WHYY, Inc. v. Borough of Glassboro

United States Supreme Court

393 U.S. 117

WHYY, Inc.  v.  Borough of Glassboro et al.

Appeal from the Supreme Court of New Jersey

No. 10.  Argued: October 17, 1968 --- Decided: November 12, 1968

Appellant, a Pennsylvania nonprofit corporation, operates a non-commercial 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.

James M. Marsh argued the cause for appellant. With him on the briefs were Grover C. Richman, Jr., and Lewis Weinstock.

John W. Trimble argued the cause and filed a brief for appellee Borough of Glassboro.

PER CURIAM.

Notes