International Bar Ass'n v. Tax Appeals Tribunal

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law §2016) to review a determination of respondent Tax Appeals Tribunal which denied petitioner’s application for an exemption from sales and use taxes under Tax Law articles 28 and 29.

Following its formation in 1947, petitioner applied for and received a Federal income tax exemption under the Internal Revenue Code (26 USC former § 101 [7]). This exemption was later continued under 26 USC § 501 (c) (6) (exemption for business leagues) when the Code was revised. Thereafter, in October 1990, petitioner applied for…