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SHADYSIDE HOSPITAL APPEAL

207 Pa.Super. 261 (1966)

Shadyside Hospital Appeal.

Superior Court of Pennsylvania.

March 24, 1966.

Attorney(s) appearing for the Case

Maurice Louik, County Solicitor, with him Thomas M. Rutter, Jr., Assistant County Solicitor, and Francis A. Barry, First Assistant County Solicitor, for appellant.

Joseph C. Swaim, Jr., with him Kirkpatrick, Pomeroy, Lockhart & Johnson, for appellee.

Before WRIGHT, WATKINS, MONTGOMERY, JACOBS, and HOFFMAN, JJ. (ERVIN, P.J., and FLOOD, J., absent).

OPINION BY MONTGOMERY, J., March 24, 1966:

Shadyside Hospital, a large nonprofit corporation, is exempt from local taxes on its main building and grounds as a charitable institution. In 1958 it purchased from a member of its medical staff the residence of that member which is contiguous to the hospital's main property. Said residence is a two and onehalf story structure of approximately fourteen rooms and three baths, and rests on a lot of ground fronting sixty feet...

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