Legal Opinion
In re Mausoleum Construction Co.
Commonwealth Court of Pennsylvania
Decided December 22, 1980No. Appeal, No. 50 T.D. 1979PublishedCited by 14 opinions
1Opinion of the Court
Opinion by
Judge Craig,
Shaler Area School District (district) appeals from the order of the Court of Common Pleas of Allegheny County striking the district’s liens against property of taxpayer Mausoleum Construction Company, for real estate taxes for the years 1946 to 1973.
During those years, taxpayer was a business corporation of the State of Delaware, properly registered in this state. Taxpayer’s charter and Pennsylvania registration were amended to non-profit status in 1974.
In March 1976, taxpayer filed a petition to strike tax liens and received a rule to show cause why the liens should…
2Cases cited9 opinions
- Young Men's Christian Ass'n v. ReadingSupreme Court of Pennsylvania · 1961
- Wynnefield United Presbyterian Church v. City of PhiladelphiaSupreme Court of Pennsylvania · 1943
- Commonwealth v. Dauphin CountySupreme Court of Pennsylvania · 1946
- COSHEY v. BealCommonwealth Court of Pennsylvania · 1976
- Commonwealth v. BowerCommonwealth Court of Pennsylvania · 1980
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Lincoln Philadelphia Realty Associates I v. Board of Revision of TaxesSupreme Court of Pennsylvania · 2000
- Penn Township v. Hanover Foods Corp.Commonwealth Court of Pennsylvania · 2004
- Academy Plaza Associates, Ltd. v. Board of Revision of TaxesCommonwealth Court of Pennsylvania · 1986
- Lincoln Phila. Realty Associates v. BD. OF REVISION OF TAXES OF CITY AND CTY. OF PHILADELPHIASupreme Court of Pennsylvania · 2000
- Delaware County v. City of PhiladelphiaCommonwealth Court of Pennsylvania · 1993
9 more not listed; retrieve them via the Exa API.