LIB. BELL. R. ASSN. v. PHILA. TAX R. BD.

No. 1437 C.D. 1983.

86 Pa.Commw. 83 (1984)

Liberty Bell Racing Association v. City of Philadelphia Tax Review Board. Liberty Bell Racing Association v. School District of Philadelphia. City of Philadelphia, Tax Review Board and School District of Philadelphia, Appellants.

Commonwealth Court of Pennsylvania.

November 13, 1984.


Attorney(s) appearing for the Case

Pamela Foa, with her, Vanessa J. Lawrence, Ellis Eisen, Assistant City Solicitor, Ellis M. Saull, Chief Assistant City Solicitor, and Marilyn Z. Kutler, City Solicitor, for appellants.

William P. Thorn, Wolf, Block, Schorr and Solis-Cohen, for appellee.

Argued April 3, 1984, before President Judge CRUMLISH, JR., and Judges ROGERS, MacPHAIL, DOYLE, BARRY, COLINS and PALLADINO.


OPINION BY JUDGE COLINS, November 13, 1984:

The City of Philadelphia, Tax Review Board and the School District of Philadelphia (appellants) appeal a Philadelphia County Court of Common Pleas decision holding that Liberty Bell Racing Association (appellee) is not subject to the City's Mercantile License Tax1 and the School District's General Business Tax,2

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