In Re Tax Appeal of Abbey Church of St. Andrew the Apostle

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that § 3832 narrows the scope of § 3802 rather than creating an exemption independent of § 3802
• observing that “[t]he purpose of the exemption statute is to benefit an indefinite class of persons who are part of the public.”
• observing that “[t]he purpose of the exemption statute is to benefit an indefinite class of persons who are part of the public”
• owners who control lease terms are the immediate beneficiaries of any tax exemption

Source: CourtListener parenthetical corpus (CC0).