Massachusetts Supreme Judicial Court January 23, 1981 (Westinghouse Broadcasting Co. v. Commissioner of Revenue)

Kaplan, J.

In August, 1976, Westinghouse Broadcasting Company, Inc., an Indiana corporation which owns and operates a television and radio station in Boston (WBZ-TV; WBZ, AM and FM) found itself on the Commissioner of Revenue’s list of the corporations liable to taxation as of January 1,1976, but not classified thereon as a manufacturing corporation.