American Law Institute v. Commonwealth

882 A.2d 1088 (2005)

AMERICAN LAW INSTITUTE, Petitioner

v.

COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Argued June 9, 2005.

Decided September 15, 2005.

Donald W. Kramer, Philadelphia, for petitioner.

Kevin A. Moury, Harrisburg, for respondent.

BEFORE: COLINS, President Judge, LEADBETTER, Judge (P.), and KELLEY, Senior Judge.

OPINION BY President Judge COLINS.

American Law Institute (ALI) petitions for review of the Board of Finance and Revenue's (Board) order denying the renewal of its sales and use tax exemption[1] as an institute of purely public charity.

The facts as…