Legal Opinion
Foundation for "A Course in Miracles", Inc. v. Theadore
Appellate Division of the Supreme Court of the State of New York
Decided April 11, 1991PublishedCited by 4 opinions
1Opinion of the CourtCasey, J.
Appeal from a judgment of the Supreme Court (Bradley, J.), entered February 5, 1990 in Sullivan County, which dismissed petitioner’s application, in a proceeding pursuant to CPLR article 78, to review a determination of respondents denying petitioner’s request for a real property tax exemption.
We hold that petitioner’s property is entitled to the mandatory tax exemption provided for in RPTL 420-a (1) (a) because petitioner is a corporation organized exclusively for religious purposes within the meaning of the statute, despite the fact that petitioner has no relation with an organized…
2Cases cited6 opinions
- Holy Spirit Ass'n for the Unification of World Christianity v. Tax CommissionNew York Court of Appeals · 1982
- Swedenborg Foundation, Inc. v. LewisohnNew York Court of Appeals · 1976
- Gospel Volunteers, Inc. v. Village of SpeculatorNew York Court of Appeals · 1971
- Gospel Volunteers, Inc. v. Village of SpeculatorAppellate Division of the Supreme Court of the State of New York · 1970
- Rochester Christian Church, Inc. v. State of New York Public Service CommissionNew York Court of Appeals · 1982
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3Cited by4 opinions
- Merry-Go-Round Playhouse, Inc. v. Assessor of AuburnAppellate Division of the Supreme Court of the State of New York · 2013
- Retreat v. County of PutnamAppellate Division of the Supreme Court of the State of New York · 1995
- MERRY-GO-ROUND PLAYHOUSE, INC. v. ASSESSOR OF CITY OF AUBURNAppellate Division of the Supreme Court of the State of New York · 2013
- Merry-Go-Round Playhouse, Inc. v. Assessor of AuburnAppellate Division of the Supreme Court of the State of New York · 2013