Case Name: Young Women's Christian Association of the City of New York, Plaintiff, v. The City of New York, Defendant
Court: New York Supreme Court
Jurisdiction: New York
Decision Date: 1932-06-11
Citations: 144 Misc. 120
Docket Number: 
Parties: Young Women’s Christian Association of the City of New York, Plaintiff, v. The City of New York, Defendant.
Judges: 
Reporter: New York Miscellaneous Reports
Volume: 144
Pages: 120–120

Head Matter:
Young Women’s Christian Association of the City of New York, Plaintiff, v. The City of New York, Defendant.
Supreme Court, Bronx County,
June 11, 1932.
Reeves, Todd, Ely, Price & Beaty [Richard Ely of counsel], for the plaintiff.
A. J. W. Hilly, Corporation Counsel [N. E. Gatens and Bernard Berger, assisting], for the defendant.
A5d., 236 App. Div. 665.

Opinion:
Churchill, J.
The plaintiff claims exemption from taxes imposed by the city on that part of plaintiff's premises used as a tennis court. The defendant cites as authority Young Women's Christian Assn. v. City of N. Y. (217 App. Div. 406; affd., 245 N. Y. 562) and Young Women's Christian Assn. v. City of N. Y. (220 App. Div. 49; affd., 247 N. Y. 591), interpreting subdivision 7 of section 4 of the Tax Law. In the first case cited the plaintiff maintained a cafeteria that had all the marks of a distinct business. It advertised. It solicited the patronage of the general public. In the second case cited the plaintiff operated a lodging house as a separate activity. In the case at issue plaintiff maintains a tennis court, not for profit, not as a business, but in the furtherance of the association's benevolent aim and not as an integer, but as a co-ordinate part of the organization. Judgment foi plaintiff. Submit proposed findings and conclusions on notice.