ASSN. OF BAR, CITY OF N. Y. v. LEWISOHN


34 N.Y.2d 143 (1974)

In the Matter of the Association of the Bar of the City of New York, Respondent, v. Richard Lewisohn, as Finance Administrator of the City of New York, et al., Appellants. In the Matter of the Explorers Club, Respondent, v. Richard Lewisohn, as Finance Administrator of the City of New York, et al., Appellants.

Court of Appeals of the State of New York.

Decided May 8, 1974.


Attorney(s) appearing for the Case

Norman Redlich, Corporation Counsel (Edith I. Spivack, Stanley Buchsbaum and Russell D. Scott of counsel), for appellant in the first above-entitled proceeding.

M. Bernard Aidinoff, Michael M. Maney, Stephen R. Watson and Israel Hoffman for respondent in the first above-entitled proceeding.

Norman Redlich, Corporation Counsel (Edith I. Spivack, Stanley Buchsbaum and Russell D. Scott of counsel), for appellant in the second above-entitled proceeding.

Richard Steel for respondent in the second above-entitled proceeding.

Louis J. Lefkowitz, Attorney-General (Julius Greenfield, Samuel A. Hirshowitz, Bernard Toomin and Sharon Cuff Slater of counsel), pro se, in his statutory capacity under section 71 of the Executive Law and CPLR 1012 (subd. b), intervenor-respondent.

Chief Judge BREITEL and Judges GABRIELLI, JONES, WACHTLER and RABIN concur; Judge STEVENS taking no part.


JASEN, J.

The common issue on these appeals is whether the properties of petitioners, Association of the Bar of the City of New York and the Explorers Club, qualify for the exemption from real property taxes provided by constitution and statute for property owned by a charitable or educational organization and used exclusively for such purposes. If not, a further issue is whether the legislation purportedly permitting...

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