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SCRIPTURE UNION v. DEITCH ET AL.

No. 2369 C.D. 1986.

109 Pa.Commw. 272 (1987)

531 A.2d 64

Scripture Union, A Pennsylvania Non-Profit Corporation, Appellant v. John R. Deitch, Martin A. Holmes, Catherine D. Granger and Board of Assessment Appeals of Delaware County, Appellees.

Commonwealth Court of Pennsylvania.

Argued June 11, 1987.

Attorney(s) appearing for the Case

Benjamin S. Ohrenstein, for appellant.

Joseph R. Young, Beatty, Young, Clouse & Lincke, for appellee, Upper Darby School District. A. Leo Sereni, for appellee, Delaware County Board of Assessment Appeals.

Alvin S. Ackerman, Fronefield & DeFuria, for appellee, Township of Upper Darby.

Before Judges MACPHAIL and BARRY, and Senior Judge BLATT, sitting as a panel of three.

OPINION BY JUDGE MACPHAIL, September 11, 1987:

Scripture Union has appealed from an order of the Court of Common Pleas of Delaware County which denied Scripture Union's request for tax exempt status for an office building which it owns in the Township of Upper Darby, Delaware County. We affirm.

Scripture Union is a non-profit corporation which distributes bi-monthly publications which include a daily guided reading program and commentary on the scriptures...

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