Vincent Construction, Inc. v. Commonwealth’s Empirical Analysis
1995
Citation profile
3 state decisions
Relationships
Relies on Ernest Renda Contracting Co. v. Commonwealth · Commonwealth v. Public Constructors, Inc. · C. E. Dunmire Gas Co. v. Pa. Public Utility Commission · Air Engineers, Inc. v. Commonwealth
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The [Tax] Code excludes from the use tax property which is directly used in rendering a public utility service. 72. P.S. § 7201(o). The [Tax] Code does not define ‘public utility service,’ but this Court has held the public utility exemption is only available to: (1) a public utility as defined under the Public Utility Code; (2) a contractor who purchases the materials for the use of a, public utility in the service of providing the public utility service; and (3) an entity long established by the courts to be a public utility .... (emphasis added). ... For a facility to be considered a public utility, the services of the facility cannot be limited to a special class of persons, but must be able to be used by the indefinite public .... Whether a facility is private or public in nature does not depend upon the number of people who use the service but whether or not the service is available for the use of all members of the public who may request it. (footnote and citations omitted).”
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.