Appellate Division of the Supreme Court of the State of New York July 10, 1967 (Valeria Home, Inc. v. Cook)

*894Rabin, Acting P. J., Hopkins, Benjamin and Munder, JJ., concur; Rolan, J., dissents and votes to reverse the order and grant the petition, with the following memorandum: Valeria Home was organized for charitable and benevolent purposes, i.e.