Legal Opinion
Spirit of the Avenger Ministries v. Commonwealth
Commonwealth Court of Pennsylvania
Decided January 25, 2001PublishedCited by 26 opinions
1Opinion of the Court
KELLEY, Judge.1
The Spirit of the Avenger Ministries (Ministries) appeals pro se from a decision and order of the Board of Finance and Revenue (Board) of the Pennsylvania Department of Revenue (Department). That decision affirmed the decision of the Department’s Board of Appeals which, in turn, affirmed the Department’s Tax Exempt Unit’s (Tax Exempt Unit) denial of the Ministries’ application for tax exempt status as a charitable organization under the Institutions of Purely Public Charity Act (Act).2 We quash the appeal.
As noted in the opinion filed by the Board in this case, the Ministries…
2Cases cited18 opinions
- In Re America West Airlines, Debtor. Seymour Licht v. America West Airlines Equity Security Holders CommitteeCourt of Appeals for the Ninth Circuit · 1994
- Shortz v. FarrellSupreme Court of Pennsylvania · 1937
- United States v. John Cocivera, United States of America v. U.S. Health Products, Inc., United States of America v. North American Health Industries, Inc., United States of America v. American Health Products, Inc., United States of America v. Beneficial Health Products, Inc., United States of America v. Universal Medical Company, Inc., United States of America v. Mid-Atlantic Health Products, Inc.Court of Appeals for the Third Circuit · 1996
- The Church of the New Testament, Its Members and Friends, Plaintiffs v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Walacavage v. Excell 2000, Inc.Superior Court of Pennsylvania · 1984
13 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- David R. Nicholson, Builder, LLC v. JablonskiSuperior Court of Pennsylvania · 2017
- In Re Lawrence County Tax Claim BureauCommonwealth Court of Pennsylvania · 2010
- Harkness v. Unemployment Compensation Board of ReviewCommonwealth Court of Pennsylvania · 2005
- In re the Tax Claim Bureau of Westmoreland CountyCommonwealth Court of Pennsylvania · 2013
- G.G. Skotnicki v. Insurance DepartmentCommonwealth Court of Pennsylvania · 2016
21 more not listed; retrieve them via the Exa API.