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In the Matter of Greater Jamaica Development Corporation, et al., Respondents,v.New York City Tax Commission, et al., Appellants.

Brief

28 Cited authorities

  1. Pell v. Board of Education

    34 N.Y.2d 222 (N.Y. 1974)   Cited 5,551 times   1 Legal Analyses
    Discussing the standard of review in an Article 78 appeal

  2. Peckham v. Calogero

    2009 N.Y. Slip Op. 3585 (N.Y. 2009)   Cited 514 times
    In Peckham v Calogero (12 NY3d 424 [2009]) the Court of Appeals upheld the determination of the State Division of Housing and Community Renewal (DHCR), which granted a landlord's application to refuse renewal of its tenant's lease.

  3. In re Gilman v. N.Y.S. Div. of Housing

    99 N.Y.2d 144 (N.Y. 2002)   Cited 226 times
    In Gilman, we held that DHCR acted irrationally when it applied an amendment relaxing evidentiary requirements for admission of owner records to permit an owner to reopen the record, nearly a decade after the tenant commenced the proceeding and during the administrative appeal, expressing concern that "the rules were changed in midstream" (99 N.Y.2d at 147, 149–152, 753 N.Y.S.2d 1, 782 N.E.2d 1137).

  4. Robert Naldi v. Grunberg

    80 A.D.3d 1 (N.Y. App. Div. 2010)   Cited 47 times   2 Legal Analyses
    Holding that there was no "meeting of the minds" where plaintiff's email counteroffered $52 million but defendant's draft contract offered $50 million

  5. Association of Bar, City of N.Y. v. Lewisohn

    34 N.Y.2d 143 (N.Y. 1974)   Cited 113 times
    Holding that "`exclusive', as used in the context of these exemption statutes, has been held to connote `principal' or `primary'"

  6. Adult Home at Erie Station, Inc. v. Assessor & Board of Assessment Review

    2008 N.Y. Slip Op. 2079 (N.Y. 2008)   Cited 32 times

    Nos. 21, 22. Argued February 5, 2008. Decided March 13, 2008. APPEAL, in the first above-entitled proceeding, by permission of the Court of Appeals, from an order of the Appellate Division of the Supreme Court in the Second Judicial Department, entered January 16, 2007. The Appellate Division (1) reversed, on the law and the facts, so much of an amended order and judgment (one paper) of the Supreme Court, Orange County (Thomas A. Dickerson, J.; op 8 Misc 3d 1010[A], 2005 NY Slip Op 51010[U]), entered

  7. Lackawanna Corp. v. Krakowski

    2009 N.Y. Slip Op. 4738 (N.Y. 2009)   Cited 25 times   1 Legal Analyses
    In Lackawanna, by contrast, we held that the LCDC was not entitled to a real property tax exemption for land that was leased to a for-profit manufacturing firm (Lackawanna, 12 N.Y.3d at 580, 883 N.Y.S.2d 168, 910 N.E.2d 997).

  8. In re Miriam Osborn Memorial Home Association

    80 A.D.3d 118 (N.Y. App. Div. 2010)   Cited 13 times   1 Legal Analyses

    No. 2008-05080. October 12, 2010. CROSS APPEALS from an order and judgment (one paper) of the Supreme Court, Westchester County (John R. La Cava, J.), entered April 17, 2008 upon two decisions of that court (Thomas A. Dickerson, J.), dated December 30, 2006, and June 5, 2007, respectively, following a nonjury trial, in proceedings pursuant to Real Property Tax Law article 7 to review real property tax assessments for the tax years 1997 through 2003. The order and judgment, insofar as appealed from

  9. Symphony Space v. Tishelman

    60 N.Y.2d 33 (N.Y. 1983)   Cited 41 times
    In Symphony Space itself, we held that a nonprofit's theater for the performing arts qualified for an exemption pursuant to section 420–a (1) despite a “ ‘commercial patina’ ” created by rentals and the charging of admission fees for performances (id. at 38, 466 N.Y.S.2d 677, 453 N.E.2d 1094).

  10. In re St. Francis Hospital v. Taber

    76 A.D.3d 635 (N.Y. App. Div. 2010)   Cited 9 times

    No. 2009-03741. August 17, 2010. In a hybrid proceeding pursuant to Real Property Tax Law article 7 to review a real property tax assessment for the tax year 2006 and pursuant to CPLR article 78 to review a determination of the Town Assessor of the Town of Poughkeepsie dated July 1, 2006, that the subject real property was not fully tax exempt for the tax year 2006, and action for a judgment declaring, among other things, that the subject property is fully tax exempt for the year 2006, the petitioner/plaintiff

  11. Section 501 - Exemption from tax on corporations, certain trusts, etc

    26 U.S.C. § 501   Cited 3,218 times   284 Legal Analyses
    Granting tax-exempt status to qualified pension plans

  12. Section 513 - Unrelated trade or business

    26 U.S.C. § 513   Cited 116 times   2 Legal Analyses
    Relating to the definition of unrelated trade or business

  13. Section 420-A - Nonprofit organizations; mandatory class

    N.Y. Real Prop. Tax Law § 420-A   Cited 91 times

    1. (a) Real property owned by a corporation or association organized or conducted exclusively for religious, charitable, hospital, educational, or moral or mental improvement of men, women or children purposes, or for two or more such purposes, and used exclusively for carrying out thereupon one or more of such purposes either by the owning corporation or association or by another such corporation or association as hereinafter provided shall be exempt from taxation as provided in this section. (b)

  14. Section 25 - Authorization of acquisition, and cession of jurisdiction thereupon during ownership by the United States, with reservation of right to serve process

    N.Y. State Law § 25   Cited 6 times

    The United States has been authorized to acquire the following tracts or parcels of land, and jurisdiction thereof has been ceded to the United States, upon such acquisition, on condition that such jurisdiction should not prevent the execution thereon of any process, civil or criminal, issued under the authority of the state, except as such process might affect the property of the United States therein, and that such jurisdiction shall continue in the United States so long only as the land shall