Legal Opinion
American Society for Testing & Materials v. Board of Revision of Taxes
Supreme Court of Pennsylvania
Decided January 4, 1967No. Appeal, 288PublishedCited by 25 opinions
1Opinion of the Court
Opinion by
Mr. Justice Musmanno,
In 1947 the American Society for Testing and Materials (ASTM) applied for and received from the Board of Revision of Taxes, Philadelphia County, tax exemption for its property located at 1916-18 Race Street, Philadelphia, the application stating that: “The property is . . . used exclusively for the following purpose : as the national headquarters of the Society housing its library and information service, committee and conference rooms, its editorial, publication and administrative offices, which constitute an' institution of learning within the meaning of the…
2Cases cited3 opinions
- Hill School Tax Exemption CaseSupreme Court of Pennsylvania · 1952
- Episcopal Academy v. Phila.Supreme Court of Pennsylvania · 1892
- Pittsburgh Bible Institute v. Board of Property AssessmentSupreme Court of Pennsylvania · 1961
3Cited by25 opinions
- Hospital Utilization Project v. CommonwealthSupreme Court of Pennsylvania · 1985
- Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968
- North Star Research Institute v. County of HennepinSupreme Court of Minnesota · 1975
- Commonwealth v. TaperSupreme Court of Pennsylvania · 1969
- Department of Revenue & Taxation v. Casper Legion Baseball Club, Inc.Wyoming Supreme Court · 1989
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