Legal Opinion
Presbyterian Homes Tax Exemption Case
Supreme Court of Pennsylvania
Decided January 3, 1968No. Appeals, 87 and 88PublishedCited by 69 opinions
1Opinion of the Court
Opinion by
Mr. Chief Justice Bell,
Two local taxing authorities—the Borough of Philipsburg and the Philipsburg-Osceola School District— have appealed from the Order of the Court below, which ruled that a Home for the Aged operated by the appel lee (Presbyterian Homes) was a charity and thus qualified for exemption from real estate tax.
Presbyterian Homes is a Pennsylvania nonprofit corporation affiliated with The United Presbyterian Church and was formed “for the purpose of establishing and maintaining homes for the aged or other dependent persons. . . In 1961, Presbyterian Homes acquired the…
2Cases cited12 opinions
- McConnell v. WilliamsSupreme Court of Pennsylvania · 1949
- Donohugh v. Library Co.Supreme Court of Pennsylvania · 1878
- Hill School Tax Exemption CaseSupreme Court of Pennsylvania · 1952
- Episcopal Academy v. Phila.Supreme Court of Pennsylvania · 1892
- White v. SmithSupreme Court of Pennsylvania · 1899
7 more not listed; retrieve them via the Exa API.
3Cited by69 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- The Presbyterian Homes v. Division of Tax AppealsSupreme Court of New Jersey · 1970
- St. Margaret Seneca Place v. Board of Property AssessmentSupreme Court of Pennsylvania · 1994
- 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
64 more not listed; retrieve them via the Exa API.