Legal Opinion
People ex rel. Watchtower Bible & Tract Society, Inc. v. Mastin
New York Supreme Court
Decided April 19, 1948PublishedCited by 6 opinions
1Opinion of the CourtCoon, J.
Relator claims to be exempt from taxation on certain agricultural lands which it owns in the town of Lansing, Tompkins County, New York, pursuant to subdivision 6 of section 4 of the Tax Law. The amount of the assessment and the regularity of the assessment proceedings are not at issue, and the sole question is one of complete exemption.
The relator is a New York corporation with headquarters in the borough of Brooklyn, City of New York, organized under the Membership Corporations Law. Its charter provides that it is organized for some of the purposes/ mentioned in the above section of the Tax…
2Cases cited6 opinions
- Murdock v. PennsylvaniaSupreme Court of the United States · 1943
- Cox v. United StatesSupreme Court of the United States · 1948
- People Ex Rel. Mizpah Lodge No. 518 of the Independent Order of Odd Fellows v. BurkeNew York Court of Appeals · 1920
- People ex rel. Young Men's Ass'n v. SaylesAppellate Division of the Supreme Court of the State of New York · 1898
- Young Women's Christian Ass'n v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1926
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- People ex rel. Watchtower Bible & Tract Society, Inc. v. HaringAppellate Division of the Supreme Court of the State of New York · 1955
- Gospel Volunteers, Inc. v. Village of SpeculatorAppellate Division of the Supreme Court of the State of New York · 1970
- America Press, Inc. v. LewisohnNew York Supreme Court · 1973
- Beverly Hills Cemetery Corp. v. RushNew York Supreme Court · 1951
- Ingham v. Town of DickinsonAppellate Division of the Supreme Court of the State of New York · 1993
1 more not listed; retrieve them via the Exa API.