Pacifica Foundation v. Lewisohn

But Judge, we’ve always done it this way! In effect, this is what the Tax Commission of the City of New York said to the court in connection with an effort, by an article 78 proceeding, to review a denial by the tax commission of an application by the petitioner, Pacifica Foundation, for a tax exemption for property owned by it and used by station WBAI, a wholly owned subsidiary of Pacifica.

Pacifica Foundation is a not-for-profit corporation organized under the laws of California. It became the owner of all of the stock of WBAI-FM, Inc. The property owned by Pacifica and used by WBAI-FM is…