Congregation Beth Mayer, Inc. v. Board of Assessors

— In an action to declare tax exempt certain property, the plaintiff appeals from a judgment of the Supreme Court, Rockland County, entered April 3, 1978, which dismissed the petition, after a nonjury trial. Judgment reversed, on the law and the facts, with costs, and the property in question is declared tax exempt for the tax years 1975-1976, 1976-1977 and 1977-1978. There was evidence as to a parallel religious corporation operating at the subject premises, Congregation Chevra Shas. But this corporation and plaintiff had the same members, rabbi, purposes, and functions, and since, for all…