Adelphia House Partnership v. Commonwealth

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “Whether a taxing provision is an ‘exemption’ to be strictly construed against [taxpayer] or an ‘exclusion’ to be construed against the taxing body is not controlled by what it is called, but by its language and the effect of that language.”

Source: CourtListener parenthetical corpus (CC0).