Legal Opinion
Penn-Lehigh Corp. Appeal
Superior Court of Pennsylvania
Decided March 24, 1960No. Appeals, Nos. 345, 346 and 347PublishedCited by 12 opinions
1Opinion of the Court
Opinion by
Ervin, J.,
These three appeals involve but one issue: Are bowling lanes real estate and taxable as such under The Fourth to Eighth Class County Assessment Law, Act of May 21, 1943, P.L. 571, as amended, 72 PS §5453.201?
The facts were stipulated by counsel but some additional testimony was taken. The court below made findings of fact. From all of these we give the following summary: Each of the three appellants is the owner of a tract of ground on which is erected a building which, while presently being used for bowling, is readily adaptable for other purposes, such as, but not…
2Cases cited28 opinions
- Clayton v. LienhardSupreme Court of Pennsylvania · 1933
- Commonwealth State Emp. Ret. System v. Dau. Co.Supreme Court of Pennsylvania · 1939
- Hill v. SewaldSupreme Court of Pennsylvania · 1867
- National Bank v. NorthSupreme Court of Pennsylvania · 1894
- Meagher v. HayesMassachusetts Supreme Judicial Court · 1890
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3Cited by12 opinions
- Commonwealth v. National Bank & Trust Co.Supreme Court of Pennsylvania · 1976
- Willard v. Interpool, Ltd.Superior Court of Pennsylvania · 2000
- BFC Hardwoods, Inc. v. Board of Assessment AppealsSupreme Court of Pennsylvania · 2001
- In re R.G.Superior Court of Pennsylvania · 2010
- Commonwealth v. Benjamin Franklin Hotel Co., Pennsylvania Court of Common Pleas, Dauphin County1961
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