Legal Opinion
Second Church of Christ Scientist v. Philadelphia
Superior Court of Pennsylvania
Decided June 10, 1959No. Appeals, Nos. 32 and 33PublishedCited by 6 opinions
1Opinion of the Court
Opinion by
Woodside, J.,
The question here is whether a church owned lot adjacent to the church edifice and used as a parking lot exclusively for people attending religious services is exempt from the real estate tax of the City of Philadelphia and the school district of that city.
There are two appeals, No. 32 involving the Second Church of Christ Scientist of Philadelphia, and No. 33 involving the First Church of Christ Scientist of Philadelphia, but as there are no distinguishing facts, we will consider them together in one opinion.
The Board of Revision of Taxes denied the churches’…
2Cases cited17 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Philadelphia v. BarberSupreme Court of Pennsylvania · 1894
- Wynnefield United Presbyterian Church v. City of PhiladelphiaSupreme Court of Pennsylvania · 1943
- Moore v. TaylorSupreme Court of Pennsylvania · 1892
- First Baptist Ch. of Pbgh. v. Pbgh.Supreme Court of Pennsylvania · 1941
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3Cited by6 opinions
- Reform Congregation Oheb Sholom v. Berks County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2004
- In re Appeal of the Holland Universal Life Church of LoveCommonwealth Court of Pennsylvania · 1978
- First Christian Church Tax Assessment, Pennsylvania Court of Common Pleas, Washington County1967
- Gallagher v. State Farm Automobile Insurance, Pennsylvania Court of Common Pleas, Luzerne County1962
- Wesley United Methodist Church v. Dauphin County Board of Assessment AppealsSupreme Court of Pennsylvania · 2005
1 more not listed; retrieve them via the Exa API.