Legal Opinion
Board of Revision of Taxes v. American Board of Internal Medicine
Commonwealth Court of Pennsylvania
Decided March 12, 1993No. 1298 C.D. 1991PublishedCited by 3 opinions
1Opinion of the Court
PELLEGRINI, Judge.
The City of Philadelphia, the School District of Philadelphia, and the Board of Revision of Taxes of the City of Philadelphia (collectively, the Board) appeal from an order of the Court of Common Pleas of Philadelphia County, granting the American Board of Internal Medicine (ABIM) a real estate tax exemption for tax year 1989.
The ABIM is an Iowa non-profit corporation whose primary purpose is to provide standards for graduate medical education in internal medicine throughout the United States. The ABIM also monitors the performance of internal medicine residency programs,…
2Cases cited11 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- Woods Schools Tax Exemption CaseSupreme Court of Pennsylvania · 1962
- G.D.L. Plaza Corp. v. Council Rock School DistrictSupreme Court of Pennsylvania · 1987
- Four Freedoms House of Philadelphia, Inc. v. PhiladelphiaSupreme Court of Pennsylvania · 1971
- American Society for Testing & Materials v. Board of Revision of TaxesSupreme Court of Pennsylvania · 1967
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3Cited by3 opinions
- American Law Institute v. CommonwealthCommonwealth Court of Pennsylvania · 2005
- American Law Institute v. CommonwealthCommonwealth Court of Pennsylvania · 2005
- In re American Institute for Chartered Property & Casualty UnderwritersCommonwealth Court of Pennsylvania · 2007