Legal Opinion
Industrial Valley Title Insurance v. School District of Philadelphia
Commonwealth Court of Pennsylvania
Decided July 10, 1995PublishedCited by 2 opinions
1Opinion of the Court
SMITH, Judge.
Industrial Valley Title Insurance Company (Industrial Valley) appeals from an order of the Court of Common Pleas of Philadelphia County affirming the decision of the Philadelphia Tax Review Board (Board) which denied Industrial Valley’s petitions seeking review and refund of the $47,349.71 Realty Use and Occupancy Tax (Tax) assessment on behalf of the Philadelphia School District for the years 1987 to 1990. The Tax is a business privilege tax imposed on the use or occupancy of real estate for the purpose of carrying on a business within the boundaries of the School District.…
2Cases cited20 opinions
- National Biscuit Co. v. PhiladelphiaSupreme Court of Pennsylvania · 1953
- Lehigh Valley Cooperative Farmers v. Commonwealth, Bureau of Employment Security Department of Labor & IndustrySupreme Court of Pennsylvania · 1982
- Council of Middletown Township v. BenhamSupreme Court of Pennsylvania · 1987
- F. J. Busse Co. v. PittsburghSupreme Court of Pennsylvania · 1971
- City of Pittsburgh v. Allegheny Valley BankSupreme Court of Pennsylvania · 1980
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3Cited by2 opinions
- Kosanovich v. Retirement Board of Allegheny CountyCommonwealth Court of Pennsylvania · 1999
- F.M. Brown's Sons Inc. v. Wilson School District, Pennsylvania Court of Common Pleas, Berks County2000