New York Court of Appeals
The People of the State of New York Ex Rel. Watchtower Bible and Tract Society, Inc., Appellant v. Percy H. Haring…
November 17, 19608 N.Y.2d 350
Summary
The New York Court of Appeals reversed the lower courts and held that the 800‑acre farm owned by the Watchtower Bible and Tract Society is exempt from realty taxes because its operation is incident to the religious corporation’s primary purpose of feeding its members and employees, the small surplus sales are merely incidental, and the farm’s distance from the Brooklyn facilities does not defeat exemption.