Young Women's Christian Ass'n v. City of New York

144 Misc. 120, 259 N.Y.S. 62, 1932 N.Y. Misc. LEXIS 1193

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.