Legal Opinion
Hospital Utilization Project v. Commonwealth
Commonwealth Court of Pennsylvania
Decided June 21, 1983No. Appeal, No. 1596 C.D. 1981PublishedCited by 2 opinions
1Opinion of the Court
Opinion by
Judge Doyle,
The Hospital Utilization Project appeals here a decision of the Board of Finance and Revenue (Board) which denied its application for tax-exempt status and its petition for refund of sales and use taxes paid in the purchase of supplies and equipment. We affirm.
The Hospital Utilization Project (HUP) was created in 1963 as a joint project funded by the Hos*156pital Council of Western Pennsylvania with contributions from the Allegheny County Medical Society Foundation, thirty-three private and corporate foundations, and “in kind” donations of computer services from Blue Cross…
2Cases cited7 opinions
- Kentucky Fried Chicken of Altoona, Inc. v. Unemployment Compensation Board of ReviewCommonwealth Court of Pennsylvania · 1973
- Ogontz School Tax Exemption CaseSupreme Court of Pennsylvania · 1949
- American Society for Testing & Materials v. Board of Revision of TaxesSupreme Court of Pennsylvania · 1967
- Robert Morris College v. Board of Property AssessmentCommonwealth Court of Pennsylvania · 1972
- Maxwell Memorial Football Club, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 1975
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