Congregation B'nai Jacob v. City of Oak Park

This is an appeal from a decision of the Michigan Tax Tribunal. It involves the petitioner’s right to tax exemptions for numerous parsonages occupied by rabbis and their families. The respondent denied all but one of the claimed exemptions. On appeal to the Tax Tribunal, however, all of the exemptions were granted. Respondent appeals as of right.

Congregation B’nai Jacob is a Michigan corporation duly organized and existing under MCL 450.178 et seq.; MSA 21.179 et seq. It is "doing business” under the name "Kollel Institute for Advanced Religious Learning”.

The members of Congregation B’nai…