 Curtiss @-@ Wright built this lab facility located in the suburbs of Buffalo , New York as a part of the World War II effort . As a part of its tax planning in the wake of the war effort , Curtiss @-@ Wright donated the facility to Cornell University to operate " as a public trust " and received a charitable tax deduction . Seven other east coast aircraft companies also donated $ 675 @,@ 000 to provide working capital for the lab . The lab operated under the name Cornell Aeronautical Laboratory from 1946 until 1972 . During this same time , Cornell formed a new Graduate School of Aerospace Engineering on its Ithaca , New York campus . 
