Legal Opinion

American Bible Society v. Lewisohn

Appellate Division of the Supreme Court of the State of New York

Decided June 12, 1975PublishedCited by 6 opinions

1Opinion of the CourtTilzer, J.

This appeal concerns the applicability and constitutionality of Local Law No. 46 of the Local Laws of 1971 of the City of New York and section 421 of the Real Property Tax Law (as amd by L 1971, ch 414, and L 1972, ch 529). The local law which was enacted pursuant to the authority granted by section 421 of the Real Property Tax Law seeks to restore to the city’s tax rolls property of certain organizations which previously enjoyed tax-exempt status.

More specifically, section 421 of the Real Property Tax Law, while providing for the continued tax-exempt status of real property owned by a…

2Cases cited19 opinions

  1. Murdock v. PennsylvaniaSupreme Court of the United States · 1943
  2. Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
  3. Follett v. Town of McCormickSupreme Court of the United States · 1944
  4. People Ex Rel. Watchtower Bible & Tract Society, Inc. v. HaringNew York Court of Appeals · 1960
  5. In Re the Transfer Tax Upon the Estate of De PeysterNew York Court of Appeals · 1914

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3Cited by6 opinions

  1. Holy Spirit Ass'n for the Unification of World Christianity v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
  2. Holy Spirit Ass'n for the Unification of World Christianity v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
  3. Swedenborg Foundation, Inc. v. LewisohnAppellate Division of the Supreme Court of the State of New York · 1975
  4. Gott v. NorbergSupreme Court of Rhode Island · 1980
  5. Gott v. NorbergSupreme Court of Rhode Island · 1980

1 more not listed; retrieve them via the Exa API.

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