Holy Spirit Ass'n for the Unification of World Christianity v. Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
*65OPINION OF THE COURT
Birns, J.
This is the second occasion for us to consider this CPLR article 78 proceeding by which petitioner seeks to review a determination by the New York City Tax Commission denying petitioner’s application for exemption from real property taxes for three of its properties which were acquired in 1975.1 Petitioner’s application rests upon an assertion that it is organized and conducted exclusively for religious purposes and that its properties are used for such purposes.
On the first occasion (Matter of Holy Spirit Assn. for Unification of World Christianity v Tax Comm. of…
2Cases cited15 opinions
- United States v. SeegerSupreme Court of the United States · 1965
- Dickinson v. United StatesSupreme Court of the United States · 1953
- United States v. MacIntoshSupreme Court of the United States · 1931
- Swedenborg Foundation, Inc. v. LewisohnNew York Court of Appeals · 1976
- Society for Ethical Culture v. SpattNew York Court of Appeals · 1980
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3Cited by19 opinions
- Namer v. 152-54-56 West 15th Street Realty Corp.Appellate Division of the Supreme Court of the State of New York · 1985
- Kardanis v. VelisAppellate Division of the Supreme Court of the State of New York · 1982
- Poster v. PosterAppellate Division of the Supreme Court of the State of New York · 2004
- People v. Life Science ChurchNew York Supreme Court · 1982
- Frater v. LavineAppellate Division of the Supreme Court of the State of New York · 1996
14 more not listed; retrieve them via the Exa API.