Legal Opinion

Phinney v. Board of Revision of Taxes & Appeals

Superior Court of Pennsylvania

Decided April 14, 1947No. Appeals, 63 and 64PublishedCited by 5 opinions

1Opinion of the Court

Opinion by

Hirt, J.,

In September 1942 Willis W. Phinney bought the land, in the City of Franklin, involved in this appeal. He paid $10,000 for the property and took title in his name and that of his wife. The premises consist in two adjoining parcels of land in the heart of the most desirable residential section of Franklin. The property as a whole extends 300 feet along Fifteenth Street with a frontage also of 112 feet on Liberty Street and 75 feet on Elk Street. There were two large buildings on the land; a three-story brick dwelling facing Liberty Street and a brick barn on the Elk Street…

2Cases cited10 opinions

  1. Cumberland Coal Co. v. Board of Revision of Tax Assessments in Greene Cty.Supreme Court of the United States · 1931
  2. Appeal of Pennsylvania Co. for Insurances on Lives & Granting AnnuitiesSupreme Court of Pennsylvania · 1924
  3. Westbury Apartments, Inc., AppealSupreme Court of Pennsylvania · 1934
  4. Philadelphia & Reading Coal & Iron Co. v. CommissionersSupreme Court of Pennsylvania · 1935
  5. Mineral Railroad & Mining Co. v. Northumberland County CommissionersSupreme Court of Pennsylvania · 1911

5 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Board of Assessment Review for New Castle County v. StewartSupreme Court of Delaware · 1977
  2. Camphuis v. Bradford County Board of Assessment & Revision of TaxesSuperior Court of Pennsylvania · 1948
  3. Buchman Tax Assessment CaseSuperior Court of Pennsylvania · 1948
  4. Barr v. Board of Assessment & Revision of TaxesPennsylvania Court of Common Pleas · 1953
  5. Nesbitt AppealsSuperior Court of Pennsylvania · 1952

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