Pittsburgh v. Smith

Supreme Court of Pennsylvania

Pittsburgh v. Smith

146 A.2d 145, 394 Pa. 143

CourtSupreme Court of Pennsylvania

DecidedNovember 25, 1958

DocketAppeal, No. 91

StatusPublished

This text of 146 A.2d 145 (Pittsburgh v. Smith) is published on Counsel Stack Legal Research, covering Supreme Court of Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Pittsburgh v. Smith, 146 A.2d 145, 394 Pa. 143 (Pa. 1958).

Pincite

Opinion

Per Curiam,

The Insurance Commissioner of the Commonwealth of Pennsylvania acting as a statutory liquidator of an insolvent insurance company is not a “public authority” within the meaning'of'the ordinance of the City of Pittsburgh which excludes “public authorities”; and hence, a transfer of real estate made by him as the statutory liquidator is not excluded from taxation under that ordinance imposing a real estate transfer tax.

Affirmed.

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Opinion

Per Curiam,

The Insurance Commissioner of the Commonwealth of Pennsylvania acting as a statutory liquidator of an insolvent insurance company is not a “public authority” within the meaning'of'the ordinance of the City of Pittsburgh which excludes “public authorities”; and hence, a transfer of real estate made by him as the statutory liquidator is not excluded from taxation under that ordinance imposing a real estate transfer tax.

Affirmed.

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Bluebook (online)

146 A.2d 145, 394 Pa. 143, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pittsburgh-v-smith-pa-1958.