Legal Opinion
Emunim v. Town of Fallsburg
New York Court of Appeals
Decided July 1, 1991PublishedCited by 77 opinions
1Opinion of the Court
OPINION OF THE COURT
Alexander, J.
Kahal Bnei Emunim (Kahal) is a religious corporation which operates a religious and educational institution in Brooklyn, New York. It enjoys Federal income tax exemption under section 501 (c) (3) of the Internal Revenue Code (26 USC) and its Brooklyn property has been exempted from real estate taxes by the City of New York.
In November 1985 it purchased a summer camp in the Town of Fallsburg, Sullivan County, to be used by its students for study and recreation during the summer. It does not appear that this property had previously been exempted from real…
2Cases cited17 opinions
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- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- Press v. County of MonroeNew York Court of Appeals · 1980
- Finger Lakes Racing Ass'n v. New York State Racing & Wagering BoardNew York Court of Appeals · 1978
- Niagara Mohawk Power Corp. v. City School DistrictNew York Court of Appeals · 1983
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3Cited by77 opinions
- Matter of Better World Real Estate Group v. New York City Dept. of Fin.Appellate Division of the Supreme Court of the State of New York · 2014
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- Resnick v. Town of CanaanAppellate Division of the Supreme Court of the State of New York · 2007
- Averbach v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1991
- New York Telephone Co. v. Nassau CountyAppellate Division of the Supreme Court of the State of New York · 1999
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