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EGLIN'S 30TH ST. GARAGE C. v. TAX REV. BD.

No. 57 C.D. 1973.

11 Pa.Commw. 365 (1974)

Eglin's 30th Street Garage Corporation, Appellant, v. Tax Review Board of Philadelphia, Appellee.

Commonwealth Court of Pennsylvania.

January 4, 1974.

Attorney(s) appearing for the Case

Jerome E. Bogutz, with him David S. Rasner and Bogutz & Mazer, for appellant.

Leonard B. Rosenthal, Assistant City Solicitor, with him James M. Penny, Jr., Assistant City Solicitor, John Mattioni, Deputy City Solicitor, and Martin Weinberg, City Solicitor, for appellee.

Argued October 4, 1973, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY JUDGE MENCER, January 4, 1974:

This appeal is from an order of the Court of Common Pleas of Philadelphia County affirming a decision of the Tax Review Board of the City of Philadelphia which had affirmed the Revenue Commissioner's denial of a refund of parking lot taxes totaling $67,464.34 paid by Eglin's 30th Street Garage Corporation (Eglin) for the years 1955 through 1969. We affirm.

The tax in question was paid under the Philadelphia Parking...

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