Judgment reversed, on the law and the facts, with costs, and the property in question is declared tax exempt for the tax years 1975-1976, 1976-1977 and 1977-1978.
There was evidence as to a parallel religious corporation operating at the subject premises, Congregation Chevra Shas. But this corporation and plaintiff had the same members, rabbi, purposes, and functions, and since, for all practical purposes, they were identical, tax-exempt status should not have been...
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