Legal Opinion
Pittsburgh Institute of Aeronautics Tax Exemption Case
Supreme Court of Pennsylvania
Decided November 11, 1969No. Appeal, No. 262PublishedCited by 29 opinions
1Opinion of the Court
Opinion by
Me. Justice Jones,
The issue on this appeal is whether Pittsburgh Institute of Aeronautics (PIA), which operates a school for the training of aeronautic mechanics and technicians, is exempt from local taxation. The Court of Common Pleas of Allegheny County held that it was not tax exempt and the propriety of that ruling is before us.
PIA, a nonprofit corporation, is located at the Allegheny County Airport upon land which it leases from the County of Allegheny and upon which are PIA-owned buildings and improvements which are sought to be taxed. It was incorporated in 1945, with the…
2Cases cited12 opinions
- Young Mens Christian Assoc. of Germantown v. Phila.Supreme Court of Pennsylvania · 1936
- Hill School Tax Exemption CaseSupreme Court of Pennsylvania · 1952
- Woods Schools Tax Exemption CaseSupreme Court of Pennsylvania · 1962
- Wynnefield United Presbyterian Church v. City of PhiladelphiaSupreme Court of Pennsylvania · 1943
- Moon Township AppealSupreme Court of Pennsylvania · 1956
7 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- Four Freedoms House of Philadelphia, Inc. v. PhiladelphiaSupreme Court of Pennsylvania · 1971
- City of Washington v. Board of Assessment AppealsSupreme Court of Pennsylvania · 1997
- In re Appeal of Sheetz, Inc.Commonwealth Court of Pennsylvania · 1995
- Board of Revision of Taxes v. United Fund of the Philadelphia AreaCommonwealth Court of Pennsylvania · 1973
24 more not listed; retrieve them via the Exa API.