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CITY OF PHILADELPHIA v. TAX REVIEW BD.

901 A.2d 1113 (2006)

CITY OF PHILADELPHIA, Appellant v. TAX REVIEW BOARD OF THE CITY OF PHILADELPHIA to the use of Daniel Aboyan, Charles Connoly, Michael P. Heavener, Robert N. Gilmore, Charles Coltman, James Calla, Terrance A. Larsen, Christopher Carey, Dorothy L. Jaworski, Rosemarie Greco, Paul D. Geraghty, Donald E. Frankenfeld, David C. Carney, Diego (Dan) A. Chila, CPA, Charles H. Dietrich, Vincent T. Dipatre, Susan Fedele, Kenneth J. Flade, Thomas J. Kaplin, Ann Weber-Ammar, Kent L. Babcock, III, Ronald L. Bacon, James H. Brooks, Lawrence B. Kramer, John Principe, Joel H. Schwartz, Joseph M. Vayda, Donn G. Scott, Ernest B. Smith, Mark E. Stalnecker, Carol Williams, Jorge Leon, Edward C. O'Donnell, Michael A. Varzally, David Swoyer, Frank P. Sweeney, Thomas B. O'Rourke, Robert B. Palmer, James Pope, Maureen E. Pugh, Carol A. Leisenring, John P. Neary, Dorothy T. Motz, Thomas McDonnell and Robert F. McCammon.

Commonwealth Court of Pennsylvania.

Decided June 29, 2006.

Attorney(s) appearing for the Case

Jack M. Panitch, Philadelphia, for appellant.

Peter J. Picotte, II, Philadelphia, for appellees.

BEFORE: McGINLEY, Judge, and SMITH-RIBNER, Judge, and FLAHERTY, Senior Judge.

OPINION BY Judge SMITH-RIBNER.

The City of Philadelphia (City) appeals from an order of the Court of Common Pleas of Philadelphia County that affirmed the order of the City's Tax Review Board (Board) directing that the City apply the Black-Scholes Option-Pricing Formula (Black-Scholes formula) to the stock option income for each of the forty-five individual Appellees (Taxpayers) on their refund claims.1 The City questions whether an amendment...

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