Young Women's Christian Ass'n v. City of New York

The plaintiff claims exemption from taxes imposed by the city on that part of plaintiff’s premises used as a tennis court. The defendant cites as authority Young Women’s Christian Assn. v. City of N. Y. (217 App. Div. 406; affd., 245 N. Y. 562) and Young Women’s Christian Assn. v. City of N. Y. (220 App. Div. 49; affd., 247 N. Y. 591), interpreting subdivision 7 of section 4 of the Tax Law. In the first case cited the plaintiff maintained a cafeteria that had all the marks of a distinct business. It advertised. It solicited the patronage of the general public. In the second case cited the…