Legal Opinion
Provident Mutual Life Insurance v. Tax Review Board
Commonwealth Court of Pennsylvania
Decided April 28, 2000PublishedCited by 4 opinions
1Opinion of the Court
McGINLEY, Judge.
The Provident Mutual Life Insurance Company (Provident) appeals from the order of the Court of Common Pleas of Philadelphia County (common pleas court) that affirmed the Tax Review Board of the City of Philadelphia’s (Board) decision that denied Provident a refund from the City of Philadelphia Realty Transfer Tax (Tax).
Covenant Life Insurance Company (Covenant) loaned money to the purchasers of properties located at 1801, 1805, 1807 and 1809 Walnut Street and 126, 128, 130, and 132 South 18th Street (Properties) in the City of Philadelphia (City). Covenant issued an original…
2Cases cited6 opinions
- Western Pennsylvania Restaurant Ass'n v. PittsburghSupreme Court of Pennsylvania · 1951
- Commonwealth v. Life Assurance Co.Supreme Court of Pennsylvania · 1965
- Commonwealth v. Western Maryland Railway Co.Supreme Court of Pennsylvania · 1954
- EQUITABLE LIFE ASSUR. SOC. v. MurphyCommonwealth Court of Pennsylvania · 1993
- Maggio v. Tax Review BoardCommonwealth Court of Pennsylvania · 1996
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3Cited by4 opinions
- Philadelphia Beverage Association v. City of Philadelphia and Frank Breslin, in His Official Capacity as Commissioner of the Philadelphia Department of RevenueCommonwealth Court of Pennsylvania · 2017
- Hilltop Properties Associates Ltd. Partnership v. CommonwealthCommonwealth Court of Pennsylvania · 2001
- Philadelphia Beverage Association v. City of Philadelphia and Frank Breslin, in His Official Capacity as Commissioner of the Philadelphia Department of RevenueCommonwealth Court of Pennsylvania · 2017
- Philadelphia Beverage Association v. City of Philadelphia and Frank Breslin, in His Official Capacity as Commissioner of the Philadelphia Department of RevenueCommonwealth Court of Pennsylvania · 2017