2ND CH. OF CHRIST SCIEN. OF PHILA. v. PHILA.


398 Pa. 65 (1959)

Second Church of Christ Scientist of Philadelphia v. Philadelphia, Appellant.

Supreme Court of Pennsylvania.

December 30, 1959.


Attorney(s) appearing for the Case

David Berger, City Solicitor, with him Yale B. Bernstein, Assistant City Solicitor, and James L. Stern, Deputy City Solicitor, for City of Philadelphia, appellants.

Henry T. Reath, with him Duane, Morris & Heckscher, for appellees.

Before JONES, C.J., BELL, MUSMANNO, JONES, COHEN, BOK and McBRIDE, JJ.


OPINION BY MR. JUSTICE BOK, December 30, 1959:

Two churches have sought exemption from City and School real estate taxation on parking lots created by them on their land contiguous to the church buildings. The lower court denied the exemption and the Superior Court reversed. We have taken the case on allocatur.

Although the churches are in different parts of Philadelphia, the essential facts, which are simple and not in dispute, are alike. The land in both...

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