Matter of Greater Jamaica Development Corporation v. New York City Tax Commission
New York Court of Appeals
1DissentRead, J.
Petitioner Greater Jamaica Development Corporation, formed in 1967 under New York’s former Membership Corporation Law, is organized and operated exclusively for charitable, scientific and educational purposes within the meaning of section 501 (c) (3) of the Internal Revenue *632Code (26 USC) with a broad remit to improve economic and living conditions in Jamaica, Queens,1 an aging urban area that had fallen on especially hard times. From the outset of Greater Jamaica’s efforts on behalf of the Jamaica community, it was apparent that the shortage of downtown parking hampered economic…
2Cases cited19 opinions
- New York State Chapter, Inc. v. New York State Thruway AuthorityNew York Court of Appeals · 1996
- People Ex Rel. Watchtower Bible & Tract Society, Inc. v. HaringNew York Court of Appeals · 1960
- Trust v. Board of Assessors of GardinerNew York Court of Appeals · 1979
- Symphony Space, Inc. v. TishelmanNew York Court of Appeals · 1983
- Mtr. of Ny Botanical Garden v. Assess. of the Town of Wash.New York Court of Appeals · 1982
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