Legal Opinion

Adelphia House Partnership v. Commonwealth

Commonwealth Court of Pennsylvania

Decided March 12, 1998PublishedCited by 11 opinions

1Opinion of the Court

PELLEGRINI, Judge.

Sylvania House Partnership, Adelphia House Partnership and Joseph Eisenstadt, as partner in both (collectively, Taxpayers) appeal from the January 25, 1995 orders of the Pennsylvania Board of Finance and Revenue sustaining the Board of Appeals’ denial of Taxpayers’ requests for'refund. 1

Taxpayers own and operate two separate apartments buildings in Philadelphia—Sylva-nia House and Adelphia House. Each building contains commercial units, residential units and common areas. Residential tenants pay a monthly rental fee that includes all utilities. To provide utilities to…

2Cases cited14 opinions

  1. Commonwealth v. Sitkin's Junk Co.Supreme Court of Pennsylvania · 1963
  2. Consumers Education & Protective Ass'n v. NolanSupreme Court of Pennsylvania · 1977
  3. Commonwealth v. LopezSuperior Court of Pennsylvania · 1995
  4. Aldine Apartments, Inc. v. CommonwealthSupreme Court of Pennsylvania · 1981
  5. Ernest Renda Contracting Co. v. CommonwealthSupreme Court of Pennsylvania · 1987

9 more not listed; retrieve them via the Exa API.

3Cited by11 opinions

  1. Crawford Central School District v. CommonwealthSupreme Court of Pennsylvania · 2005
  2. Plum Borough School District v. CommonwealthCommonwealth Court of Pennsylvania · 2004
  3. Lehigh-Northampton Airport Authority v. Lehigh County Board of Assessment AppealsSupreme Court of Pennsylvania · 2005
  4. Senex Explosives, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 2012
  5. Lehigh Valley Rail Mgmt. LLC v. County of Northampton Revenue Appeals Board and County of Northampton ~ Appeal of: County of NorthamptonCommonwealth Court of Pennsylvania · 2018

6 more not listed; retrieve them via the Exa API.

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