Legal Opinion

Messiah Village v. Commonwealth

Commonwealth Court of Pennsylvania

Decided July 19, 1988No. Appeal No. 1477 C.D. 1987PublishedCited by 3 opinions

1Opinion of the Court

Opinion by

Judge Colins,

Messiah Village (petitioner) appeals from an order of the Department of Public Welfare, Office of Hearings and Appeals (DPW), which denied petitioners appeal from audit adjustments made to the Medicaid Cost Report filed by petitioner for the year ending June 30, 1984, for its skilled nursing facility.

Petitioners appeal challenged the propriety of DPW’s offset of interest income earned by petitioners Endowment Fund, Residential Liability Reserve Fund (Reserve Fund), and Charitable Gifts Annuity Fund (Annuity Fund), against interest expense reported by the petitioner for…

2Cases cited5 opinions

  1. Commonwealth, Department of Public Welfare v. Forbes Health SystemSupreme Court of Pennsylvania · 1980
  2. Odd Fellows Home of Pennsylvania v. CommonwealthCommonwealth Court of Pennsylvania · 1981
  3. Northwood Nursing & Convalescent Home, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 1987
  4. Tressler Lutheran Service Associates, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 1986
  5. Moravian Manors, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 1987

3Cited by3 opinions

  1. German Masonic Home Corp. v. Commissioner of HealthAppellate Division of the Supreme Court of the State of New York · 2013
  2. German Masonic Home Corp. v. Commissioner of HealthAppellate Division of the Supreme Court of the State of New York · 2013
  3. Northampton County Home v. Department of Public WelfareCommonwealth Court of Pennsylvania · 1993

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