Ellis Hosp. v. Assessor of Schenectady, 288 AD2d 581 (3rd Dept. 2001) involved an exemption denial relating to a portion of a hospital parking garage allocated to the use of a non-exempt medical office building. While the part of the garage used by the hospital for its employees and patients was exempt, as in furtherance of its charitable use, the Court held that the use of the parking lot by the non-exempt office building was also non-exempt, as neither the furnishing of business or parking space for the for-profit operation of medical practices are sufficiently related to the hospital's exempt purposes.