Legal Opinion
In re the Claim of Smith
Appellate Division of the Supreme Court of the State of New York
Decided November 10, 1943PublishedCited by 8 opinions
1Opinion of the Court
*1039Hill, P. J., Bliss and Heffernan, JJ., concur; Sehenek, J., dissents in memorandum, in which Crapser, J., concurs. Sehenek, J. (dissenting). Appellant was incorporated July 2, 1889. Were it to be incorporated today it could just as well state in the certificate as to its purposes that it was to be operated “ exclusively for * * * charitable, scientific, literary or educational purposes, no part of the net earnings of which inures to the benefit ® * 4 ”. It would then be exempt [§ 502, subd. 3, par. (3), cl. (d)]. From the record it appears that its general activities are within the frame of…
2Cited by8 opinions
- Association of the Bar of New York v. LewisohnNew York Court of Appeals · 1974
- ASSN. OF BAR, CITY OF NY v. LewisohnNew York Court of Appeals · 1974
- American Bible Society v. LewisohnAppellate Division of the Supreme Court of the State of New York · 1975
- Minnesota State Bar Ass'n v. Commissioner of TaxationSupreme Court of Minnesota · 1976
- Dulles v. JohnsonDistrict Court, S.D. New York · 1957
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