In the Matter of Holy Spirit Association for the Unification of World Christianity, Appellant,
v.
Tax Commission of the City of New York, Respondent.
Court of Appeals of the State of New York.https://leagle.com/images/logo.png
Argued March 30, 1982.
Decided May 6, 1982.
Attorney(s) appearing for the Case
Laurence H. Tribe, of the Massachusetts Bar, admitted pro hac vice, for appellant.
Frederick A. O. Schwarz, Jr., Corporation Counsel (Edith I. Spivack, Rochelle M. Corson and Russell D. Scott of counsel), for respondent.
Herbert Teitelbaum and Sanford Jay Rosen, Robin B. Johansen and Sarah E. Kurtz, of the California Bar, admitted pro hac vice, for National Council of Churches of Christ in the U. S. A. and another, amici curiae.
Julius B. Poppinga, Samuel E. Ericsson and Stephen H. Galebach, of the Virginia Bar, admitted pro hac vice; Robert A. Destro, of the Wisconsin Bar, admitted pro hac vice, and Forest D. Montgomery, of the Washington, D.C. Bar, admitted pro hac vice, for the Catholic League for Religious and Civil Rights and others, amici curiae.
Robert L. Beebe, Stephen J. Harrison and Deborah R. Herbach for the State Board of Equalization and Assessment, amicus curiae.
Steven R. Shapiro for the American Civil Liberties Union and another, amici curiae.
Nathan Z. Dershowitz, Marc D. Stern and Victoria B. Eiger for American Jewish Congress, amicus curiae.
Chief Judge COOKE and Judges JASEN, GABRIELLI, WACHTLER, FUCHSBERG and MEYER concur.
Court of Appeals of the State of New York.
JONES, J.
In determining whether a particular ecclesiastical body has been organized and is conducted exclusively for religious purposes, the courts may not inquire into or classify the content of the doctrine, dogmas, and teachings held by that body to be integral to its religion but must accept that body's characterization of its own beliefs and activities and those of its adherents, so long as that characterization...
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