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DALTON FARMS ASSOCIATES v. BAKER

No. 88 Civ. 2681 (GLG).

704 F.Supp. 460 (1989)

DALTON FARMS ASSOCIATES and L.M. Dalton Corp., Plaintiffs, v. James A. BAKER, III, as Secretary of the Treasury, Lawrence P. Gibbs, as Commissioner of Internal Revenue, and People of Beekman, Inc., Defendants.

United States District Court, S.D. New York.

January 15, 1989.

Attorney(s) appearing for the Case

Minahan & Peterson, S.C., Milwaukee, Wis. (Michael J. Collard, of counsel), Kirkpatrick & Hunter, White Plains, N.Y. (Thomas G. Hunter, of counsel), for plaintiffs.

Rudolph W. Giuliani, U.S. Atty., S.D. N.Y., New York City (Edward T. Ferguson, III, Asst. U.S. Atty., of counsel), for defendants James A. Baker, III and Lawrence P. Gibbs.

Berle, Kass & Case, New York City (Michael B. Gerrard, of counsel), for defendant People of Beekman, Inc.

OPINION

GOETTEL, District Judge.

This is an action by a real estate developer in Dutchess County, New York challenging the government's grant of tax-exempt status to a citizens group that has opposed the developer's plans for a large residential development in the town of Beekman, New York. The defendants have moved to dismiss the action asserting that the plaintiffs lack the requisite standing.

Plaintiff Dalton Farms Associates ("Dalton Farms")...

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