SWEDENBORG v. LEWISOHN


40 N.Y.2d 87 (1976)

In the Matter of Swedenborg Foundation, Incorporated, Appellant, v. Richard Lewisohn, as Finance Administrator of the City of New York, et al., Respondents, and Attorney-General of the State of New York, Intervenor-Respondent.

Court of Appeals of the State of New York.

Decided June 10, 1976.


Attorney(s) appearing for the Case

Thomas C. Crane and J. Frederic Taylor for appellant.

W. Bernard Richland, Corporation Counsel (Edith I. Spivack, Stanley Buchsbaum and Russell D. Scott of counsel), for respondents.

Louis J. Lefkowitz, Attorney-General (Samuel A. Hirshowitz, Bernard Toomin and Sharon Cuff Slater of counsel), for intervenor-respondent.

Chief Judge BREITEL and Judges JASEN, GABRIELLI, WACHTLER, FUCHSBERG and COOKE concur.


JONES, J.

In our view, appellant foundation is not entitled under section 421 of the Real Property Tax Law to exemption from taxation.

Appellant, a nonprofit corporation, was incorporated on October 5, 1850 as "The American Swedenborg Printing & Publishing Society" under an 1848 act providing for the incorporation of "benevolent, charitable, scientific and missionary societies" (L 1848, ch 319). The...

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