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MTR. OF FACULTY-STUDENT ASSN. v. SHARKEY

35 A.D.2d 161 (1970)

In the Matter of Faculty-Student Association of State University College at Oswego, Inc., Appellant, v. Harold Sharkey et al., Respondents In the Matter of State University College at Oswego Foundation, Inc., Appellant, v. Harold Sharkey et al., Respondents

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

October 29, 1970.

Attorney(s) appearing for the Case

Leyden E. Brown for appellants.

Eugene F. Sullivan, Jr., for respondents.

John C. Crary, Jr., David L. Segel and Lenore M. Daly for State University of New York, amicus curiae.

DEL VECCHIO, J. P., MARSH, MOULE and HENRY, JJ., concur.

BASTOW, J.

These appeals present anew the interpretation and application of the exempt purposes clauses found in section 420 of Real Property Tax Law. So far as material it is therein provided (subd. 1) that to meet the conditions for tax exemption (1) the real property must be "owned by a corporation or association organized exclusively for the moral or mental improvement of men and women, or for * * * charitable...

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