Case ID: ad_263/html/0978-02.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

The People of the State of New York ex rel. The Greater Pythian Temple Association of New York, Appellant, v. William Stanley Miller and Others, as Commissioners of Taxes and Assessments of the City of New York, Respondents.
   Order, so far as appealed from, affirmed, with twenty dollars costs and

disbursements. No opinion. Present — Martin, P. J., Glennon, Dore, Cohn and Callahan, JJ.; Cohn and Callahan, JJ., dissent on the ground that where the failure of the exempted fraternal corporation to have a net income from its real property is due to such fortuitous circumstances as the amount of carrying charges and not to any design of the property owner such as diversion of income, the statutory exemption afforded by subdivision 6 of section 4 of the Tax Law should apply. In Matter of Syracuse Masonic Temple (270 N. Y. 8) it appeared that the nonexistence of net income to apply to the charitable purpose was a situation intentionally brought about by the fraternal corporation.