Case Name: 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
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1942-03-13
Citations: 263 A.D. 978
Docket Number: 
Parties: 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.
Judges: 
Reporter: Appellate Division Reports
Volume: 263
Pages: 978–978

Head Matter:
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.

Opinion:
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.