Case ID: pa_394/html/0143-01.html
Source: Caselaw Access Project
Author: {"author": "Per Curiam,", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Pittsburgh v. Smith, Appellant.
    Argued October 2, 1958.
    Before Jonhs, C. J., BelHj Musmanno, Jones and Cohen, JJ.
    
      November 25, 1958:
    
      Joseph S. D. Christof, with him Artemas C. Leslie. and McCloslcey, Best & Leslie, for appellant.
    
      Marcus Aaron, II, Assistant City Solicitor, with him J. Frank McKenna, Jr., City Solicitor, for appellee.
   Opinion

Per Curiam,

The Insurance Commissioner of the Commonwealth of Pennsylvania acting as a statutory liquidator of an insolvent insurance company is not a “public authority” within the meaning'of'the ordinance of the City of Pittsburgh which excludes “public authorities”; and hence, a transfer of real estate made by him as the statutory liquidator is not excluded from taxation under that ordinance imposing a real estate transfer tax.

Affirmed.