In People ex rel. Adelphi College v. Wells, 97 A.D. 312 (2nd Dept. 1904), a college athletic field, used extensively by students during the school year, was rented for a fee, during school vacations, to public athletic teams unaffiliated with the College. The Court held that rental of the field to outsiders at a profit meant a loss of the tax exemption over that portion of the property.