STUYVESANT SQ. v. TAX COMM.


76 A.D.2d 461 (1980)

In the Matter of The Stuyvesant Square Thrift Shop, Inc., Respondent, v. Tax Commission of the City of New York et al., Appellants

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

August 7, 1980


Attorney(s) appearing for the Case

Judith R. Greenwald of counsel (Edith I. Spivack and Russell D. Scott with her on the brief; Allen G. Schwartz, Corporation Counsel, attorney), for appellants.

James C. Sherwood of counsel (J. Truman Bidwell, Jr., and David C. Goss with him on the brief; Donovan Leisure Newton & Irvine, attorneys), for respondent.

BIRNS, J. P., SANDLER and ROSS, JJ., concur with BLOOM, J.; MARKEWICH, J., dissents and would affirm for the reasons stated by BOWMAN, J., at Special Term.


BLOOM, J.

This case presents a question of rather widespread interest. It poses the issue of whether a thrift shop organized by a group of charitable organizations, the profits of which are used exclusively to contribute to its member organizations, is exempt from real estate tax under section 421 (subd 1, par [a]) of the Real Property Tax Law.

Petitioner (Thrift Shop) is a membership corporation. It...

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