RAUCH v. TAX REVIEW BD. OF PHILADELPHIA


708 A.2d 142 (1998)

John RAUCH, Appellant, v. TAX REVIEW BOARD OF the CITY OF PHILADELPHIA and the City of Philadelphia.

Commonwealth Court of Pennsylvania.

Decided March 12, 1998.


Attorney(s) appearing for the Case

E. Morgan Maxwell, III, Philadelphia, for appellant.

Frank Piava, Jr., Philadelphia, for appellee, Tax Review Board.

Before COLINS, President Judge, and KELLEY, J., and RODGERS, Senior Judge.


RODGERS, Senior Judge.

John Rauch (Rauch) appeals from an order of the Court of Common Pleas of Philadelphia County that affirmed the decision of the Philadelphia Tax Review Board (Board) that held that payments for covenants not to compete are subject to the Philadelphia Net Profits Tax (NPT). We affirm.

Rauch withdrew from an architectural firm and received payments for his interest in the corporation, his interest in a partnership that held real property...

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