Legal Opinion
Sacred Heart Healthcare System v. Commonwealth
Commonwealth Court of Pennsylvania
Decided March 22, 1996PublishedCited by 22 opinions
1Opinion of the Court
DOYLE, Judge.
Before the Court are the consolidated appeals of the Sacred Heart Healthcare System (SHHS) from two orders of the Board of Finance and Revenue. The order at 17 F.R. 1991 affirmed a decision of the Board of Appeals which held that SHHS was not entitled to a charitable exemption from the Pennsylvania sales and use tax.1 The order at 18 F.R.1991 affirmed an order of the Board of Appeals denying SHHS a reassessment of its sales and use tax liability.
Appeals to this Court from the Board of Finance and Revenue are de novo and the Commonwealth Court functions as a trial court. Norris v.…
2Cases cited11 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- Hill School Tax Exemption CaseSupreme Court of Pennsylvania · 1952
- Sams v. Redevelopment AuthoritySupreme Court of Pennsylvania · 1968
- St. Margaret Seneca Place v. Board of Property AssessmentSupreme Court of Pennsylvania · 1994
- Lycoming County Nursing Home Ass'n v. CommonwealthCommonwealth Court of Pennsylvania · 1993
6 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Granite State Management & Resources v. City of ConcordSupreme Court of New Hampshire · 2013
- Lutheran Home at Topton v. Schuylkill County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2001
- Couriers-Susquehanna, Inc. v. County of DauphinCommonwealth Court of Pennsylvania · 1997
- Fellowship International Mission, Inc. v. Lehigh County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 1997
- Guthrie Clinic, Ltd. v. Sullivan County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2006
17 more not listed; retrieve them via the Exa API.