In re Appeal of the Holland Universal Life Church of Love
Commonwealth Court of Pennsylvania
1Opinion of the Court
Opinion by
Judge Wilkinson, Jr.,
This is an appeal from an order affirming the denial by the Bucks County Board of Assessment Ap*531peals (Board) of an application for tax exemption for the dwelling house and lot of Robert B. Graham, Sr. (hereinafter appellant) and his family on the ground the premises were being used as “a church for religious services and meetings. ’ ’
The subject property of this appeal was acquired by appellant and his wife by deed in 1962. From the record it appears that at no time since acquisition of the property has it ceased to serve as the residence of appellant and his…
2Cases cited8 opinions
- Philadelphia v. BarberSupreme Court of Pennsylvania · 1894
- First Baptist Ch. of Pbgh. v. Pbgh.Supreme Court of Pennsylvania · 1941
- Mullen v. Commissioners of Erie CountySupreme Court of Pennsylvania · 1877
- Christian Ass'n v. City of PhiladelphiaSuperior Court of Pennsylvania · 1921
- Second Church of Christ Scientist v. PhiladelphiaSupreme Court of Pennsylvania · 1959
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3Cited by5 opinions
- Mount Zion New Life Center v. Board of Assessment & Revision of Taxes & AppealsCommonwealth Court of Pennsylvania · 1986
- Graham v. United StatesDistrict Court, E.D. Pennsylvania · 1981
- Reform Congregation Oheb Sholom v. Berks County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2004
- Pa. Conference of the Pentecostal Holiness Church v. Mercer County Board of Assessment Review, Pennsylvania Court of Common Pleas, Mercer County1982
- Saints Memorial Baptist Church v. Delaware County Board of Assessment, Pennsylvania Court of Common Pleas, Delaware County1985