Community Accountants v. Commonwealth’s Empirical Analysis
1995
Citation profile
2 state decisions
Relationships
Applies 26 U.S.C. § 501
Relies on Hospital Utilization Project v. Commonwealth · Hill School Tax Exemption Case · Taylor v. Hoag · 155 Pa. Commw. 423 - Norris v. Commonwealth · 116 Pa. Commw. 505 - BEASLEY IND., INC. v. Com. of Pa.
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The word "charitable," in a legal sense, includes every gift for a general public use, to be applied, consistent with existing laws, for the benefit of an indefinite number of persons, and designed to benefit them from an educational, religious, moral, physical or social standpoint. In its broadest meaning it is understood "to refer to something done or given for the benefit of our fellows or the public."”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.