# American Bible Society v. Lewisohn

> Appellate Division of the Supreme Court of the State of New York · June 12, 1975 · 48 A.D.2d 308

URL: https://www.frixlaw.com/law-library/cases/5797646

## Case

- **Full name:** In the Matter of American Bible Society v. Richard Lewisohn, as Finance Administrator of the City of New York, and Attorney-General of the State of New York, Intervenor-Respondent
- **Court:** Appellate Division of the Supreme Court of the State of New York
- **Decided:** June 12, 1975
- **Citations:** 48 A.D.2d 308; 369 N.Y.S.2d 725; 1975 N.Y. App. Div. LEXIS 9887
- **Precedential status:** Published
- **Opinion:** Dissent by Lynch
- **Judges:** Lynch, Tilzer
- **Cited by:** 4 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/5797646

## Opinion text

Lynch, J. (dissenting).
I dissent and would affirm. The burden of proof established in Matter of Watchtower Bible & Tract Soc. v Lewisohn ( 35 NY2d 92 ), that the taxing authority must not only prove that the corporate owner is organized primarily for bible purposes but also that it is not organized primarily for religious purposes, recognizes that religious purposes and bible society purposes are not necessarily mutually exclusive. I can agree with the majority that a primary purpose of the petitioner is the nonprofit distribution of bibles. I can agree that this comes within the category of a bible society. But I cannot agree that this forces a conclusion that the petitioner’s promotion of religion therefore becomes merely an incident of this distribution. It is the reason for the distribution and hence becomes itself a primary purpose. I would hold that the petitioner’s primary purpose is the promotion of religion effectuated through the nonprofit distribution of bibles.
Stevens, P. J., and Markewich, J., concur with Tilzer, J.; Kupferman and Lynch, JJ., dissent in an opinion by Lynch, J.
Judgment, Supreme Court, New York County, entered on December 26, 1973, reversed, on the law, and vacated and the petition dismissed, without costs and without disbursements.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/5797646. Public record. Not legal advice.