Legal Opinion

Brookline Manor Convalescent Rest Home v. Commonwealth, Department of Public Welfare

Commonwealth Court of Pennsylvania

Decided June 4, 1985No. Appeal, No. 3194 C.D. 1983PublishedCited by 6 opinions

1Opinion of the Court

Opinion by

Judge Blatt,

Brookline Manor Convalescent Best Home (Brook-line Manor) appeals here from an order of the Executive Deputy Secretary of the Department of Public Welfare (DPW) which held that Brookline Manor could not depreciate demolished assets in its cost reports for 1977 and 1978.

The record reveals that, in mid-1977, Brookline Manor demolished a portion of its facility, replacing it with a new structure, as a result of substantial safety code violations cited by the Department of Health. Brookline Manor depreciated both the demolished building and the new structure for cost…

2Cases cited1 opinion

  1. Mayer v. Unemployment Compensation Board of ReviewCommonwealth Court of Pennsylvania · 1976

3Cited by6 opinions

  1. Pine Haven Residential Care Home v. CommonwealthCommonwealth Court of Pennsylvania · 1986
  2. Monsour Medical Center v. Commonwealth, Department of Public WelfareCommonwealth Court of Pennsylvania · 1987
  3. Colonial Manor Personal Care Boarding Home v. CommonwealthCommonwealth Court of Pennsylvania · 1988
  4. Hillcrest Home, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 1989
  5. Home v. CommonwealthCommonwealth Court of Pennsylvania · 1989

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