German Masonic Temple Ass'n of City of New York v. City of New York
| Decision Date | 10 January 1939 |
| Citation | 18 N.E.2d 657,279 N.Y. 452 |
| Parties | GERMAN MASONIC TEMPLE ASS'N OF CITY OF NEW YORK v. CITY OF NEW YORK et al. |
| Court | New York Court of Appeals Court of Appeals |
OPINION TEXT STARTS HERE
Action by the German Masonic Temple Association of the City of New York against the City of New York and others for a declaratory judgment. From a judgment of the Appellate Division of the Supreme Court, 253 App.Div. 680, 3 N.Y.S.2d 596, entered April 22, 1938, unanimously affirming a judgment in favor of defendants entered on an order of the Special Term granting a motion by defendants for dismissal of the complaint, the plaintiff appeals by permission.
Judgment dismissing complaint reversed, and judgment directed for defendants in accordance with opinion. Appeal from Supreme Court, Appellate Division, First Department.
Eugene Cohn, of New York City, for appellant.
William C. Chanler, Corp. Counsel, of New York City (Arthur A. Segall, Sol Charles Levine, and Charles H. Birdsall, all of New York City, of counsel), for respondents.
Since the material allegations of the complaint are constructively admitted, there is no issue of fact and a declaratory judgment may appropriately be directed. Dun & Bradstreet, Inc., v. City of New York, 276 N.Y. 198, 11 N.E.2d 728.
We think that on the facts alleged by the pleading the plaintiff is not within the exemption for ‘those charitable and religious institutions which are supported wholly or in part by public subscriptions or endowment and are not organized or operated for profit.’ Local Law No. 29, 1935, p. 147, § 1(h), and Local Law No. 31, 1936, of City of New York, p. 145, § 1(h). Concededly the plaintiff association is operated for profit. It is not enough that all its profits are devoted to the maintenance of an asylum which is purely charitable in character. The exemption does not extend to such a situation.
The judgments dismissing the complaint should be reversed and judgment directed for the defendants in accordance with this opinion, with costs in all courts.
Judgment accordingly.
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