Allen v. State Tax Commission

OPINION OF THE COURT

Casey, J.

Petitioner was the executive director of Arthur C. Logan Hospital (originally known as Knickerbocker Hospital) from 1972 to 1978. The hospital, located in Harlem, New York City, served mostly a poor black community and employed approximately 90 people. In the early 1970s the hospital began to experience financial difficulties due to the fact that the Medicare and Medicaid receipts, its main source of income, were always substantially less than its actual operating costs. Thus, it became financially impossible to cover all the operating expenses. Beginning in 1974,…