Legal Opinion
Defense Plant Corp. Tax Assessment Case
Supreme Court of Pennsylvania
Decided September 27, 1944No. Appeal, 201PublishedCited by 11 opinions
1Opinion of the Court
Opinion by
Mr. Justice Linn,
The question is, What did Congress mean by the term “real property” in the' Act waiving immunity from taxation of certain property owned by government agencies? It is presented by this appeal from the confirmation of a township tax assessment for the triennial period 1942-45. Appellant, Defense Plant Corporation, originally complained of the entire assessment, which itemized land, buildings and machinery, but at the hearing in the court below conceded the power to tax the land and buildings and denied only the power to tax the machinery.
The parties have agreed that…
2Cases cited45 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- National Labor Relations Board v. Hearst Publications, Inc.Supreme Court of the United States · 1944
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Lyeth v. HoeySupreme Court of the United States · 1938
- United States Ex Rel. Tennessee Valley Authority v. PowelsonSupreme Court of the United States · 1943
40 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Reconstruction Finance Corporation v. Beaver CountySupreme Court of the United States · 1946
- Jones & Laughlin Tax Assessment CaseSupreme Court of Pennsylvania · 1961
- Gulf Oil Corp. v. PhiladelphiaSupreme Court of Pennsylvania · 1947
- Homestead Borough v. Defense Plant Corp.Supreme Court of Pennsylvania · 1947
- United Laundries, Inc. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1948
6 more not listed; retrieve them via the Exa API.