CITY OF PHILADELPHIA v. TAX REVIEW BD.


158 Pa.Commw. 402 (1993)

631 A.2d 1072

CITY OF PHILADELPHIA, Appellant, v. TAX REVIEW BOARD to the Use of ACE DUMP TRUCK SERVICE and Ace Service Corporation, Appellees.

Commonwealth Court of Pennsylvania.

Decided September 13, 1993.


Attorney(s) appearing for the Case

Joseph F. Lynch, Asst. City Sol., for appellant.

Stewart M. Weintraub, for appellees.

Before PALLADINO, FRIEDMAN and KELLEY, JJ.


PALLADINO, Judge.

City of Philadelphia (City) appeals from an order of the Court of Common Pleas of Philadelphia County (trial court) which affirmed the decision of the City's Tax Review Board (Board) granting mercantile license tax (MLT) and general business tax (GBT) relief to Ace Dump Truck Service and its successor in interest, Ace Service Corporation (collectively, Ace). We affirm.

I. Ace...

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