Legal Opinion

People Ex Rel. New York Lodge No. 1 of Benevolent & Protective Order of Elks v. Purdy

New York Court of Appeals

Decided November 26, 1918PublishedCited by 14 opinions

Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered January 2,'1918, which reversed an order of Special Term vacating an assessment for taxation against real property of the relator and confirmed said assessment. The relator claimed exemption under subdivision 7 of section 4 of the Tax Law.

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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered January 2,'1918, which reversed an order of Special Term vacating an assessment for taxation against real property of the relator and confirmed said assessment. The relator claimed exemption under subdivision 7 of section 4 of the Tax Law. The Appellate Division held that the property in question, which was used largely for club and social purposes, was not within either the letter or the spirit of the exemption clause of the statute.

1Opinion of the Court

Order affirmed, with costs; no opinion.

Concur: His cock, Ch. J., Chase, Collin, Cuddeback, Hogan, McLaughlin and Crane, JJ.

2Cited by14 opinions

  1. Young Women's Christian Ass'n v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1926
  2. In re Board of EducationAppellate Division of the Supreme Court of the State of New York · 1934
  3. In re the Transfer Tax of the Estate of KennedyAppellate Division of the Supreme Court of the State of New York · 1934
  4. People ex rel. Masonic Hall Ass'n v. WhiteAppellate Division of the Supreme Court of the State of New York · 1926
  5. People ex rel. Schenectady Odd Fellows Temple Ass'n v. McMillanAppellate Division of the Supreme Court of the State of New York · 1921

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