# Holy Spirit Ass'n for the Unification of World Christianity v. Tax Commission

> Appellate Division of the Supreme Court of the State of New York · May 5, 1981 · 81 A.D.2d 64

URL: https://www.frixlaw.com/law-library/cases/5846703

## Case

- **Full name:** In the Matter of the Holy Spirit Association for the Unification of World Christianity v. Tax Commission of the City of New York
- **Court:** Appellate Division of the Supreme Court of the State of New York
- **Decided:** May 5, 1981
- **Citations:** 81 A.D.2d 64; 438 N.Y.S.2d 521; 1981 N.Y. App. Div. LEXIS 10127
- **Precedential status:** Published
- **Opinion:** Concurrence by Kupferman
- **Judges:** Birns, Kupferman, Sandler
- **Cited by:** 18 later opinions in the Frix Law Library

## Citator (automated)

- **Red flag:** Reversed on other grounds by Holy Spirit Ass'n for the Unification of World Christianity v. Tax Commission, 55 N.Y.2d 512 (1982).
- Negative treatments: 1
- Distinguished by: 0
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/5846703

## Opinion text

Kupferman, J. P.
(concurring). While I am impressed by the opinion of the court as expressed by my valued colleague Judge Birns, I hark back to the words attributed to Thomas Paine: “My country is the world, and my religion is to do good.”
I cannot say that the petitioner is not primarily engaged in or organized for its own religious purposes. However, in view of the decision in Matter of American Bible Soc. v Lewisohn ( 40 NY2d 78 [affg the 3-2 decision of our court, 48 AD2d 308 , dissent at p 315]) I must concur in the result.
If an organization engaged in the distribution of the Holy Bible, the “abecedarium” of Judaism and Christianity, is not entitled to a religious exemption, then I am hard put to conclude that this petitioner should receive a religious exemption. Moreover, the usage to which the premises involved are put also militates against an exemption.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/5846703. Public record. Not legal advice.