KAHAL BNEI v. FALLSBURG


78 N.Y.2d 194 (1991)

Kahal Bnei Emunim and Talmud Torah Bnei Simon Israel, Also Known as Talmud Torah Bnei Simon Israel, Appellant, v. Town of Fallsburg et al., Respondents.

Court of Appeals of the State of New York.

Decided July 1, 1991.


Attorney(s) appearing for the Case

Judah Dick and Stephen Oppenheim for appellant.

Jill Nagy for Town of Fallsburg and another, respondents.

Marc D. Stern, Lois C. Waldman, Marcia Eisenberg and Dennis Rapps for the American Jewish Congress and others, amici curiae.

Robert L. Beebe and Stephen J. Harrison for State Board of Equalization and Assessment, amicus curiae.

Chief Judge WACHTLER and Judges SIMONS, KAYE, TITONE, HANCOCK, JR., and BELLACOSA concur.


ALEXANDER, J.

Kahal Bnei Emunim (Kahal) is a religious corporation which operates a religious and educational institution in Brooklyn, New York. It enjoys Federal income tax exemption under section 501 (c) (3) of the Internal Revenue Code (26 USC) and its Brooklyn property has been exempted from real estate taxes by the City of New York.

In November 1985 it purchased a summer camp in the Town of Fallsburg...

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