Tillery v. Children's Hospital of Philadelphia

How courts have described this case

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

• “[T]axpayer states that he is not asserting that . . . the vacant parcel [is] residential under the common ownership provisions.”
• The subject parcel may be classified as residential if it has “residential improvements other than a dwelling unit and [is] used as a unit in conjunction with a residential dwelling unit located on a contiguous parcel that is under common ownership with the subject parcel.”
• in dicta, stating that a parcel may qualify for residential classification by containing a residence or by having residential improvements used as a unit in conjunction with the residence on a neighboring parcel that is under common ownership with it
• declining to address this aspect of residential classification

Source: CourtListener parenthetical corpus (CC0).