1. Home
  2. Browse Decisions
  3. N.Y.3d
  4. 1 N.Y.3d
  5. 1 N.Y.3d 406 (2004)
 

CHRIST LEGION v. MT. PLEASANT

1 N.Y.3d 406 (2004)

806 N.E.2d 973

774 N.Y.S.2d 860

In the Matter of LEGION OF CHRIST, INCORPORATED, Appellant, v. TOWN OF MOUNT PLEASANT et al., Respondents.

Court of Appeals of the State of New York.

Decided February 19, 2004.

Attorney(s) appearing for the Case

Shamberg Marwell Hocherman Davis & Hollis, P.C., Mount Kisco (John S. Marwell, Adam L. Wekstein and Geraldine N. Tortorella of counsel), and Bleakley Platt & Schmidt, LLP, White Plains (Hugh D. Fyfe of counsel), for appellant.

Thacher Proffitt & Wood LLP, White Plains (Lino J. Sciarretta, Kevin J. Plunkett and Stefanie A. Bashar of counsel), for respondents.

Anthony J. Vlatas, Washington, D.C., and Anthony R. Picarello, Jr., for The Becket Fund for Religious Liberty, amicus curiae.

Chief Judge KAYE and Judges G.B. SMITH, ROSENBLATT, GRAFFEO and READ concur with Judge CIPARICK; Judge R.S. SMITH dissents in part in a separate opinion.

OPINION OF THE COURT

CIPARICK, J.

We are called upon by this appeal to interpret the contemplation in "good faith" component of RPTL 420-a (3) (a), and determine whether the courts below improperly imposed a precondition on the taxpayer before authorizing a religious use tax exemption.

Taxpayer petitioner Legion of Christ, Incorporated is a religious order of the Roman Catholic Church and a nonprofit...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases