Legal Opinion
Watchtower Bible & Tract Society of New York, Inc. v. Lewisohn
New York Court of Appeals
Decided July 11, 1974PublishedCited by 25 opinions
1Opinion of the CourtJones, J.
The lower courts have directed the Finance Administrator and the Tax Commission of the City of New York to remove certain properties of Watchtower Bible and Tract Society of New York, Inc. from the city tax rolls. We now affirm.
The issue arises as to the interpretation and scope of new section 421 of the Real Property Tax Law1 and its counterpart, Local Law No. 46 of the New York City Local Laws of 1971. The former section granted authority to local municipalities to terminate the tax exemption previously enjoyed by the properties of certain not-for-profit organizations. The later law,…
2Cases cited25 opinions
- West Virginia State Board of Education v. BarnetteSupreme Court of the United States · 1943
- Murdock v. PennsylvaniaSupreme Court of the United States · 1943
- Dickinson v. United StatesSupreme Court of the United States · 1953
- Fowler v. Rhode IslandSupreme Court of the United States · 1953
- Follett v. Town of McCormickSupreme Court of the United States · 1944
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3Cited by25 opinions
- Emunim v. Town of FallsburgNew York Court of Appeals · 1991
- Gott v. NorbergSupreme Court of Rhode Island · 1980
- Mtr. of Ny Botanical Garden v. Assess. of the Town of Wash.New York Court of Appeals · 1982
- Swedenborg Foundation, Inc. v. LewisohnNew York Court of Appeals · 1976
- Corporate Property Investors v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1989
20 more not listed; retrieve them via the Exa API.