Legal Opinion
In re American Museum of Natural History
New York County Courts
Decided June 11, 1959PublishedCited by 2 opinions
1Opinion of the Court
Edgar F. Hazleton,
Surrogate and Acting County Judge. This is a proceeding pursuant to section 56-a of the Tax Law, by the American Museum of Natural History to recover certain taxes paid by it or in its behalf on certain real property in the Town of Huntington. This refund is claimed on the ground that the property should have been exempt from taxation pursuant to the provisions of subdivision 6 of section 4 of the Tax Law. To earn the right to such exemption the museum has the burden of proof in establishing that in good faith it contemplated and *856intended at the time the taxes were paid to…
2Cases cited5 opinions
- Corley v. . McElmeelNew York Court of Appeals · 1896
- Waxson Realty Corp. v. RothschildNew York Court of Appeals · 1931
- Barber v. . TerryNew York Court of Appeals · 1918
- People ex rel. Thomas G. Clarkson Memorial College of Technology v. HaggettNew York Supreme Court · 1948
- People ex rel. National Academy of Design v. FeitnerNew York Supreme Court · 1900
3Cited by2 opinions
- In re the Estate of PaysonNew York Surrogate's Court · 1986
- North Manursing Wildlife Sanctuary, Inc. v. City of RyeNew York Supreme Court · 1966