Legal Opinion
Homewood-Brushton Citizens Renewal Council v. Department of City Treasurer
Commonwealth Court of Pennsylvania
Decided December 21, 1976No. Appeal, No. 1496 C.D.1975PublishedCited by 7 opinions
1Opinion of the Court
Opinion by
Judge Mencer,
The City of Pittsburgh (City) has appealed from an order of the Court of Common Pleas of Allegheny County which granted a tax exemption to the Home-wood-Brushton Citizens Renewal Council (Council). The Council successfully sought to have the gross receipts of a roller skating rink exempted from the Pittsburgh Institution and Service Privilege Tax (Tax). This tax is in the nature of an excise tax imposed on nonprofit institutions pursuant to The Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. §6901 et seq.
*632The Council contended below that…
2Cases cited5 opinions
- Young Mens Christian Assoc. of Germantown v. Phila.Supreme Court of Pennsylvania · 1936
- Hill School Tax Exemption CaseSupreme Court of Pennsylvania · 1952
- Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968
- Four Freedoms House of Philadelphia, Inc. v. PhiladelphiaSupreme Court of Pennsylvania · 1971
- Board of Revision of Taxes v. United Fund of the Philadelphia AreaCommonwealth Court of Pennsylvania · 1973
3Cited by7 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- In Re Assessment Appeal of Salem Crossroads Historical Restoration Society, Inc.Commonwealth Court of Pennsylvania · 1987
- West Allegheny Hospital v. Board of Property Assessment, Appeals & ReviewCommonwealth Court of Pennsylvania · 1981
- Wyoming Valley Montessori Ass'n v. Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1987
- In re Tax Appeal of State College Children's House, Inc., Pennsylvania Court of Common Pleas, Centre County1984
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