Legal Opinion

Greenwood Gaming & Entertainment, Inc. v. Commonwealth

Commonwealth Court of Pennsylvania

Decided October 13, 2011PublishedCited by 3 opinions

1Opinion of the Court

OPINION BY

Judge BUTLER.

Greenwood Gaming and Entertainment, Inc. (Greenwood) petitions for review of the October 23, 2009 order of the Board of Finance and Revenue denying its Petition for Review of Refund for Slots Gross Terminal Revenue. The issue before this Court is whether the value of cash and non-cash prizes distributed by Greenwood to patrons with Players Cards may be excluded from gross terminal revenue (GTR) because they are dispersed “as a result of playing a slot machine.” For the reasons listed below, we affirm the order of the Board of Finance and Revenue.

Greenwood operates the…

2Cases cited5 opinions

  1. Insurance Adjustment Bureau, Inc. v. Allstate InsuranceSupreme Court of Pennsylvania · 2006
  2. Trizechahn Gateway LLC v. TitusSupreme Court of Pennsylvania · 2009
  3. Rendell v. Pennsylvania State Ethics CommissionSupreme Court of Pennsylvania · 2009
  4. Pelter v. CommonwealthCommonwealth Court of Pennsylvania · 1995
  5. Air-Serv Group, LLC v. CommonwealthCommonwealth Court of Pennsylvania · 2011

3Cited by3 opinions

  1. Greenwood Gaming & Entertainment, Inc. v. CommonwealthSupreme Court of Pennsylvania · 2014
  2. Greenwood Gaming & Entertainment, Inc. v. CommonwealthSupreme Court of Pennsylvania · 2014
  3. Greenwood Gaming and Entertainment, Inc. v. Com.Commonwealth Court of Pennsylvania · 2018

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