Citation Codes Equivalent Citations citation codes Attorney(S) Reeves, Todd, Ely, Price Beaty [ Richard Ely of counsel], for the plaintiff. A.J.W. Hilly, Corporation Counsel [ N.E. Gatens and Bernard Berger, assisting], for the defendant. See more information ... Smart Summary Please sign up to generate summary. YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF THE CITY OF NEW YORK, Plaintiff, v. THE CITY OF NEW YORK, Defendant. Affd., 236 A.D. 665. CHURCHILL, J. The plaintiff claims exemption from taxes imposed by the city on that part of plaintiff's premises used as a tennis court. The defendant cites as authority Young Women's Christian Assn. v. City of N.Y. ( 217 A.D. 406; affd., 245 N.Y. 562) and Young Women's Christian Assn. v. City of N.Y. ( 220 A.D. 49; affd., 247 N.Y. 591), interpreting subdivision 7 of section 4 Tax of the Tax Law. In the first case cited the plaintiff maintained a cafeteria that had all the marks of a distinct business. It advertised. It solicited the patronage of the general public. In the second case cited the plaintiff operated a lodging house as a separate activity. In the case at issue plaintiff maintains a tennis court, not for profit, not as a business, but in the furtherance of the association's benevolent aim and not as an integer, but as a co-ordinate part of the organization. Judgment for plaintiff. Submit proposed findings and conclusions on notice.