Opinion
Argued March 17, 1965
Decided April 15, 1965
Appeal from the Appellate Division of the Supreme Court in the Second Judicial Department, FRANK S. McCULLOUGH, J.
William D. Sporborg, Jr., for appellant.
Irving Wein and Stephen Davis for respondents.
Charles A. Brind, John P. Jehu, Elizabeth M. Eastman and Louis H.J. Welch for State Education Department, amicus curiae.
Order reversed, without costs. The board possesses the power to own property (Education Law, § 1958, subd. 6) which qualifies for an exemption under the Real Property Tax Law (§ 420). The mode of acquisition is deemed irrelevant for tax purposes.
Concur: Chief Judge DESMOND and Judges DYE, FULD, VAN VOORHIS, BURKE, SCILEPPI and BERGAN.