A court case in which the issue was whether Syracuse University was entitled to tax exemption for certain real property used for administrative offices, classrooms, student housing, and parking lots by its continuing education programs, particularly the Continuing Education Center for the Public Service, is presented. The finding of the Court is presented for each of the following cogent points: (1) The Nature of the Courses; (2) The Method of Financing; (3) The Method of Selecting the Students; and (4) The Credit Received for Completing the Course. The findings on each of the points are given, including quotations from the decision and, in some cases, interpretation by the author. (DB)