Legal Opinion

Swedenborg Foundation, Inc. v. Lewisohn

Appellate Division of the Supreme Court of the State of New York

Decided June 12, 1975PublishedCited by 4 opinions

1Opinion of the Court

Judgment, Supreme Court, New York County, entered January 31, 1974, granting the petition and directing respondents to remove the subject property from the city’s tax rolls, and to refund real estate tax payments previously made by petitioner, unanimously reversed, on the law, and the petition dismissed, without costs or disbursements. The record establishes that petitioner is organized principally for purposes falling within the taxable categories of the statutes herein involved (Real Property Tax Law, § 421; Administrative Code of City of N. Y., § J513.0), i.e., missionary or tract, and is…

2Cases cited8 opinions

  1. In Re the Transfer Tax Upon the Estate of De PeysterNew York Court of Appeals · 1914
  2. Association of the Bar of New York v. LewisohnNew York Court of Appeals · 1974
  3. Watchtower Bible & Tract Society of New York, Inc. v. LewisohnNew York Court of Appeals · 1974
  4. In Re the Claim of SmithNew York Court of Appeals · 1944
  5. In re the Claim of SmithAppellate Division of the Supreme Court of the State of New York · 1943

3 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Holy Spirit Ass'n for the Unification of World Christianity v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
  2. New York Botanical Garden v. Assessors of the Town of WashingtonAppellate Division of the Supreme Court of the State of New York · 1981
  3. Gott v. NorbergSupreme Court of Rhode Island · 1980
  4. Gott v. NorbergSupreme Court of Rhode Island · 1980

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