Beth Hamidrosh Hagodol Ohave Emuna Anshe Grodna v. Kinney

In this case Beth Hamidrosh Hagodol Ohave Emuna An- she Grodna, an orthodox Jewish congregation (appellant), appeals the decision of 'the Board of Tax Appeals (“BTA”) denying it a refund of taxes paid for tax year 1979. For the reasons adduced below, the decision is affirmed.

I

In August 1978, the appellant entered into an agreement with the University Heights Masonic Lodge for the purchase of the Masonic Temple for use as a synagogue. The purchase price was $500,000, $100,000 of which was paid within five days of the signing of the agreement. The $100,000 downpayment was secured by a mortgage…