PRINCIPAL LIFE v. CITY OF PHILADELPHIA


838 A.2d 854 (2003)

PRINCIPAL LIFE INSURANCE COMPANY, Appellant, v. CITY OF PHILADELPHIA TAX REVIEW BOARD and City of Philadelphia.

Commonwealth Court of Pennsylvania.

Decided December 22, 2003.


Attorney(s) appearing for the Case

George F. Nagle, Philadelphia, for appellant.

Jack M. Panitch, Philadelphia, for appellee.

BEFORE: COHN, Judge, and LEAVITT, Judge, and JIULIANTE, Senior Judge.


OPINION BY Judge LEAVITT.

Principal Life Insurance Company (Principal) appeals from an order of the Court of Common Pleas of the County of Philadelphia (trial court) that required Principal to pay a business privilege tax (BPT) on rental income it received from certain commercial properties Principal owned in the City of Philadelphia (City). In doing so, the trial court affirmed a decision of the Philadelphia Tax Review Board (Board) and rejected Principal's claim...

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