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PHILA. TAX REV. BD. v. ADAMS AVE. ASSOCS.

Nos. 1484, 1485, 1486 and 1487 C.D. 1975.

25 Pa.Commw. 379 (1976)

City of Philadelphia Tax Review Board v. Adams Avenue Associates, a Partnership. Adams Avenue Associates, Appellant. City of Philadelphia Tax Review Board v. Spruce Hill Court Apartments, Appellant. City of Philadelphia Tax Review Board v. Manuel Meyers et al., t/a Ri-Sun Industrial Park, Appellants. City of Philadelphia Tax Review Board v. Erie Associates, a Partnership. Erie Associates, Appellant.

Commonwealth Court of Pennsylvania.

July 1, 1976.

Attorney(s) appearing for the Case

Dennis L. Cohen, with him Joseph E. Murphy, and Wolf, Block, Schorr and Solis-Cohen, for appellants.

Stewart M. Weintraub, Assistant City Solicitor, with him Albert J. Persichetti, Deputy in Charge of Enforcement, Stephen Arinson, Chief Deputy City Solicitor, and Sheldon L. Albert, City Solicitor, for appellee.

Argued April 7, 1976, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY PRESIDENT JUDGE BOWMAN, JULY 1, 1976:

The taxability of general and limited partnerships under the Philadelphia Net Profits Tax Ordinance, The Philadelphia Code § 19-1500 et seq. (1973), and its Merchantile License Tax Ordinance, The Philadelphia Code § 19-1000 et seq. (1973), are the subjects of these consolidated appeals from the court below which sustained the Philadelphia Tax Review Board in finding appellants subject to the payment of both...

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