Legal Opinion

Our Lady of Ephesus House of Prayer, Inc. v. Town of Jamaica

Supreme Court of Vermont

Decided January 28, 2005No. 04-001PublishedCited by 40 opinions

1Opinion of the CourtDooley, J.

¶ 1. Plaintiff, Our Lady of Ephesus House of Prayer, Inc. (OLEHOP), appeals a superior court judgment that declined to increase the portion of plaintiff’s property exempt from property taxation beyond the amount determined in a previous ruling. OLEHOP argues that all of its property is exempt as either a pious or public use. We affirm.

¶ 2. OLEHOP is a nonprofit corporation organized in Vermont and granted tax-exempt status as a church under § 501(c)(3) of the Internal Revenue Code by the U.S. Internal Revenue Service (IRS). Mary and Donald Tarinelli incorporated OLEHOP after visits to a…

2Cases cited27 opinions

  1. Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
  2. Town of Killington v. StateSupreme Court of Vermont · 2001
  3. Gifford Memorial Hospital v. Town of RandolphSupreme Court of Vermont · 1955
  4. American Museum of Fly Fishing, Inc. v. Town of ManchesterSupreme Court of Vermont · 1989
  5. Troy Conference Academy v. Town of PoultneySupreme Court of Vermont · 1949

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3Cited by40 opinions

  1. City of Burlington v. Fairpoint Communications, Inc.Supreme Court of Vermont · 2009
  2. The Travelers Insurance Company v. Susan J. CarpenterCourt of Appeals for the Second Circuit · 2005
  3. Town of Brattleboro v. GarfieldSupreme Court of Vermont · 2006
  4. State v. EldredgeSupreme Court of Vermont · 2006
  5. In Re Appeal of Jenness & BerrieSupreme Court of Vermont · 2008

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

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