Legal Opinion
People ex rel. Cornell University v. Thorne
New York Supreme Court
Decided January 15, 1945PublishedCited by 11 opinions
1Opinion of the CourtPersonius, J.
These two proceedings seek to review the assessment by the assessors of the City of Ithaca of two buildings (exclusive of the land), occupied respectively by Chi of Psi Upsilon Association, Inc., and Epsilon Association, Inc., interveners. The relator and interveners contend that not only the land on which the buildings are erected but the buildings, themselves, belong to Cornell University, a corporation organized for educational purposes, and are, therefore, exempt from taxation under subdivision 6 of section 4 of the Tax Law.
The respondents contend that these buildings, under the terms of…
2Cases cited33 opinions
- Yale University v. Town of New HavenSupreme Court of Connecticut · 1899
- People Ex Rel. New York City Omnibus Corp. v. MillerNew York Court of Appeals · 1939
- People Ex Rel. Wallington Apartments, Inc. v. MillerNew York Court of Appeals · 1942
- Knox College v. Board of ReviewIllinois Supreme Court · 1923
- People ex rel. Delta Kappa Epsilon Society of Hamilton College v. LawlerAppellate Division of the Supreme Court of the State of New York · 1902
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3Cited by11 opinions
- Little Theatre of Watertown, Inc. v. HoytNew York Supreme Court · 1956
- University of Rochester v. WagnerAppellate Division of the Supreme Court of the State of New York · 1978
- Plattsburgh State Teachers College Benevolent & Educational Ass'n v. BarnardNew York Supreme Court · 1958
- Cornell University v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1965
- Faculty-Student Ass'n v. City of AlbanyNew York Supreme Court · 1959
6 more not listed; retrieve them via the Exa API.