Legal Opinion

F. W. Woolworth Co. Tax Assessment Case

Supreme Court of Pennsylvania

Decided September 26, 1967No. Appeals, 71PublishedCited by 34 opinions

1Opinion of the Court

Opinion by

Mr. Justice Cohen,

This is an appeal by F. W. Woolworth Company, lessee, and Liberty Sixth, Inc., owner (taxpayer), with respect to the assessment of their property in the City of Pittsburgh for the triennial period 1960, 1961 and 1962.

Testimony was originally taken before the court below on May 6, 1964. The Board of Property Assessment, Appeals and Review of Allegheny County (Board) introduced the assessment of $1,493,730 and rested. The taxpayers called a real estate broker as an expert witness. He testified that the market value of the property was $975,000; in addition, he…

2Cases cited4 opinions

  1. Deitch Co. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
  2. McKnight Shopping Center, Inc. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1965
  3. Massachusetts Mutual Life Insurance Co. Tax Assessment CaseSupreme Court of Pennsylvania · 1967
  4. Borg-Warner Corp. v. York Tax Review BoardSuperior Court of Pennsylvania · 1965

3Cited by34 opinions

  1. Green v. Schuylkill County Board of Assessment AppealsSupreme Court of Pennsylvania · 2001
  2. Downingtown Area School District v. Chester County Board of Assessment AppealsSupreme Court of Pennsylvania · 2006
  3. Semasek v. SemasekSupreme Court of Pennsylvania · 1985
  4. Valley Forge Towers Apartments N, LP v. Upper Merion Area School DistrictSupreme Court of Pennsylvania · 2017
  5. Keebler Co. v. Board of Revision of TaxesSupreme Court of Pennsylvania · 1981

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