Legal Opinion
Semple School for Girls v. Boyland
New York Court of Appeals
Decided April 14, 1955PublishedCited by 22 opinions
1Opinion of the CourtVan Yoorhis, J.
This appeal concerns exemption from taxation of real property under subdivision 6 of section 4 of the Tax Law, upon the ground that it is used exclusively for educational purposes.
During fifty-two years prior to October, 1950, Rosa Gunter Semple owned and conducted a girls’ private secondary school in the city of New York. In 1930 she moved the school to a large stone mansion at 351 Riverside Drive, which is the subject of this proceeding, that had been purchased for the purpose for $200,000 by Semple Realty Corporation. That corporation was wholly owned by Mrs. Semple. In 1950, appellant,…
2Cases cited15 opinions
- Heiman v. BishopNew York Court of Appeals · 1936
- People Ex Rel. Hotel Paramount Corp. v. ChambersNew York Court of Appeals · 1949
- People Ex Rel. Manhattan Square Beresford, Inc. v. SextonNew York Court of Appeals · 1940
- People ex rel. New York Stock Exchange Building Co. v. CantorAppellate Division of the Supreme Court of the State of New York · 1927
- People Ex Rel. New York Stock Exchange Building Co. v. CantorNew York Court of Appeals · 1928
10 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- In re City of New YorkAppellate Division of the Supreme Court of the State of New York · 1961
- Northville Industries Corp. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1988
- Pepsi-Cola Co. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1963
- Gospel Volunteers, Inc. v. Village of SpeculatorAppellate Division of the Supreme Court of the State of New York · 1970
- 860 Fifth Avenue Corp. v. Tax CommissionNew York Court of Appeals · 1960
17 more not listed; retrieve them via the Exa API.