COVENTRY HILLS, INC. v. PHILA. TAX REV. BD.


437 Pa. 259 (1970)

Coventry Hills, Inc., Appellant, v. Philadelphia Tax Review Board.

Supreme Court of Pennsylvania.

March 20, 1970.


Attorney(s) appearing for the Case

James L. Price, with him Steinberg, Greenstein, Richman & Price, for appellant.

Levy Anderson, First Deputy City Solicitor, with him Nicholas M. D'Alessandro, Assistant City Solicitor, Matthew W. Bullock, Jr., Second Deputy City Solicitor, and Edward G. Bauer, Jr., City Solicitor, for City of Philadelphia, appellee.

Before BELL, C.J., JONES, COHEN, EAGEN, O'BRIEN, ROBERTS and POMEROY, JJ.


OPINION BY MR. JUSTICE ROBERTS, March 20, 1970:

This appeal involves the validity of an assessment under the Philadelphia Mercantile License Tax. In 1967 the City of Philadelphia imposed assessments against appellant for rental payments received during the years 1963 to 1967. Appellant appealed to the Tax Review Board and the Court of Common Pleas, both of which sustained the City's action. This appeal followed. We affirm.

Appellant corporation is subject...

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