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HOLY SPIRIT v. TAX COMM

81 A.D.2d 64 (1981)

In the Matter of The Holy Spirit Association for the Unification of World Christianity, Petitioner, v. Tax Commission of the City of New York, Respondent

Appellate Division of the Supreme Court of the State of New York, First Department.

May 5, 1981

Attorney(s) appearing for the Case

Lester Nelson of counsel (Jeffrey W. Herrmann and Richard C. Ebeling with him on the brief; Miller, Montgomery, Sogi, Brady & Taft, attorneys), for petitioner.

Leonard Olarsch of counsel (Carlos M. Velazuez with him on the brief; Allen G. Schwartz, Corporation Counsel, attorney), for respondent.

SULLIVAN and LUPIANO, JJ., concur with BIRNS, J.; KUPFERMAN, J. P., concurs in another opinion; SANDLER, J., dissents in a separate opinion.

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...

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