Legal Opinion
In re Buffalo Turn Verein
New York Supreme Court
Decided June 10, 1935PublishedCited by 13 opinions
1Opinion of the CourtHinkley, J.
The determination of every certiorari by a corporation for tax exemption must, in the final analysis, rest upon the *798good faith of the applicant, the bona fides of its alleged purposes as set forth in the charter which brought it into being and its allegiance to those purposes, both in spirit and by act, to the exclusion not only of commercialism but every other purpose.
We must, as in all other judicial determinations, place in juxtaposition the two extremes of judicial interpretation. On the one hand, is the policy of strict construction which frowns upon tax exemption. (Matter of Board of…
2Cases cited7 opinions
- Mount Hermon Boys' School v. Inhabitants of GillMassachusetts Supreme Judicial Court · 1887
- People ex rel. Board of Trustees v. MezgerAppellate Division of the Supreme Court of the State of New York · 1904
- In re Syracuse UniversityAppellate Division of the Supreme Court of the State of New York · 1925
- In re the Appraisal under the Transfer Acts of the Property of MosesAppellate Division of the Supreme Court of the State of New York · 1910
- In re Board of EducationAppellate Division of the Supreme Court of the State of New York · 1934
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- North Idaho Jurisdiction of Episcopal Churches, Inc. v. Kootenai County ex rel. Board of CommissionersIdaho Supreme Court · 1972
- Old Fashion Baptist Church v. Montana Department of RevenueMontana Supreme Court · 1983
- Flathead Lake Methodist Camp v. WebbMontana Supreme Court · 1965
- People Ex Rel. Brenza v. Turnverein LincolnIllinois Supreme Court · 1956
- Evangelical Lutheran Good Samaritan Society v. Board of EqualizationIdaho Supreme Court · 1990
8 more not listed; retrieve them via the Exa API.