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SHARPS v. REVENUE COMMISSIONER

No. 9170.

10 Pa. D. & C. 2d 463 (1956)

Sharps v. Revenue Commissioner

Common Pleas Court of Philadelphia County, Pennsylvania.

July 10, 1956.

Attorney(s) appearing for the Case

Wolf, Block, Schorr & Solis-Cohen, for appellants.

David Berger, City Solicitor, and Lawrence Prattis, Leonard B. Rosenthal, Helen S. Chait, Assistant City Solicitors, for appellees.

MacNEILLE, P. J., July 10, 1956.

We have before us for consideration an appeal from the decision of the Tax Review Board of the City of Philadelphia, wherein the board upheld the revenue commissioner's tax assessment against appellants for the sum of $2,472.12 as part of their net profits tax due for the year 1954. The tax was assessed on the gain realized by appellants from the sale of a property located at 1321 Arch Street in Philadelphia, which they held as tenants...

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