German Masonic Temple Ass'n v. City of New York
Cases that cite this one
39 later published cases cite this decision. The 25 that cite it most often are listed here.
- Tilcon New York, Inc. v. Town of Poughkeepsie (Appellate Division of the Supreme Court of New York 2011)
- Wilson v. Board of Retirement (Cal. Ct. App. 1957)
- Rockland Light & Power Co. v. City of New York (Appellate Division of the Supreme Court of New York 1942)
- Simmons v. Lindstrom (New York Supreme Court, Westchester County 2025)
- Simmons v. Lindstrom (New York Supreme Court, Westchester County 2025)
- Great Homes Group, LLC v. GMAC Mtge., LLC (Appellate Division of the Supreme Court of New York 2020)
- Matter of Jacobs v. Cartalemi (Appellate Division of the Supreme Court of New York 2017)
- DiGiorgio v. 1109-1113 Manhattan Avenue Partners, LLC (Appellate Division of the Supreme Court of New York 2013)
- DiGiorgio v. 1109-1113 Manhattan Avenue Partners, LLC (Appellate Division of the Supreme Court of New York 2013)
- Village of Woodbury v. Brach (Appellate Division of the Supreme Court of New York 2012)
- Village of Woodbury v. Brach (Appellate Division of the Supreme Court of New York 2012)
- Boryszewski v. Brydges (N.Y. 1975)
- Meredith v. Monahan (New York Supreme Court 1969)
- Hunt v. Montgomery County (Md. 1968)
- Uniformed Fireman's Benevolent Ass'n v. Herten (Appellate Division of the Supreme Court of New York 1965)
- Mandis v. Gorski (Appellate Division of the Supreme Court of New York 1965)
- Shilbury v. Board of Supervisors (New York Supreme Court 1965)
- Martin v. State Liquor Authority (New York Supreme Court 1964)
- Garcia v. Motor Vehicle Accident Indemnification Corp. (Appellate Division of the Supreme Court of New York 1963)
- City Denver v. Spears Free Clinic & Hospital for Poor Children (Colo. 1960)
- Hellem v. Motor Vehicle Accident Indemnification Corp. (New York Supreme Court 1959)
- Gordon v. O'Connell (New York Supreme Court 1958)
- Hoffman v. City of Syracuse (N.Y. 1957)
- Civil Service Forum v. New York City Transit Authority (Appellate Division of the Supreme Court of New York 1957)
- Marshall v. City of Norwich (Appellate Division of the Supreme Court of New York 1956)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
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.)
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 *458 and are not organized or operated for profit.” (Local Law No. 29, 1935 [§ 1, If [h], § 2] and Local Law No. 31, 1936 [§ 1, If [h], § 2] of City of New York.) 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.
Crane, Ch. J., Lehman, Loughran, Finch and Rippey, JJ., concur; O’Brien and Htjbbs, JJ., taking no part.
Judgment accordingly.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.