Hudson Institute, Inc. v. Cernese

Judgment and order of the Supreme Court, Westchester County, respectively entered July 16, 1971 and dated August 16, 1971 which (1) dismissed petition to vacate a tax assessment, and (2) denied petitioner’s motion (a) to set aside the court’s decision dated March 31, 1971, and (b) to open the trial for additional testimony, affirmed, with costs. No opinion. Latham, Acting P. J., Gulotta and Brennan, JJ., concur; Shapiro and Benjamin, JJ., dissent and vote to reverse and grant the petition, with the following memorandum: The issue is whether petitioner is in fact a nonprofit organization…