Legal Opinion
Congregation Emanu-el v. City of New York
New York Supreme Court
Decided February 20, 1934PublishedCited by 6 opinions
1Opinion of the CourtCollins, J.
This action seeks to cancel taxes for the years 1932 and 1933, levied upon real property of the plaintiff and known as 13 East Sixty-fifth street.
The basis of the demanded relief is that the property is of a character exempted from taxation under section 4, subdivision 7 (now 6), of the Tax Law.
The facts are free from dispute. The plaintiff, a domestic religious corporation, assembled several parcels in 1926 for the *658purposes and uses of the congregation. On plots adjoining the particular building in question was erected a synagogue and social service house.
According to the agreed statement of…
2Cases cited13 opinions
- People ex rel. Young Men's Ass'n v. SaylesAppellate Division of the Supreme Court of the State of New York · 1898
- People ex rel. Delta Kappa Epsilon Society of Hamilton College v. LawlerAppellate Division of the Supreme Court of the State of New York · 1902
- People Ex Rel. Buffalo Burial Park Ass'n v. StilwellNew York Court of Appeals · 1907
- People Ex Rel. Delta Kappa Epsilon Society of Hamilton College v. LawlerNew York Court of Appeals · 1904
- People Ex Rel. Andrews v. . CameronNew York Court of Appeals · 1911
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- United States v. City of New YorkCourt of Appeals for the Second Circuit · 1949
- Roman Catholic Archdiocese v. City of East OrangeNew Jersey Tax Court · 1998
- Young Womens Christian Ass'n v. WagnerNew York Supreme Court · 1978
- People ex rel. Trustees of the Sailors' Snug Harbor v. MillerNew York Supreme Court · 1938
- Southwinds Retirement Home, Inc. v. City of MiddletownAppellate Division of the Supreme Court of the State of New York · 2010
1 more not listed; retrieve them via the Exa API.