CITY OF PHILADELPHIA v. TAX REVIEW BD.

No. 19 EAP 2014, No. 20 EAP 2014, No. 21 EAP 2014, No. 22 EAP 2014

132 A.3d 946 (2015)

CITY OF PHILADELPHIA, Appellant v. CITY OF PHILADELPHIA TAX REVIEW BOARD to the use of KEYSTONE HEALTH PLAN EAST, INC., Appellee. City of Philadelphia, Appellant v. City of Philadelphia Tax Review Board to the Use of Keystone Health Plan East, Inc., Appellee. City of Philadelphia, Appellant v. City of Philadelphia Tax Review Board to the use of QCC Insurance Company, Appellee. City of Philadelphia, Appellant v. City of Philadelphia Tax Review Board to the use of QCC Insurance Company, Appellee. City of Philadelphia, Appellant v. City of Philadelphia Tax Review Board to the Use of Keystone Health Plan East, Inc., Appellee. City of Philadelphia, Appellant v. City of Philadelphia Tax Review Board to the Use of Keystone Health Plan East, Inc., Appellee. City of Philadelphia, Appellant v. City of Philadelphia Tax Review Board to the Use of QCC Insurance Company, Appellee. City of Philadelphia, Appellant v. City of Philadelphia Tax Review Board to the use of QCC Insurance Company, Appellee. City of Philadelphia, Appellee v. City of Philadelphia Tax Review Board to the Use of Keystone Health Plan East, Inc., Appellant. City of Philadelphia, Appellee v. City of Philadelphia Tax Review Board to the Use of Keystone Health Plan East, Inc., Appellant. City of Philadelphia, Appellee v. City of Philadelphia Tax Review Board to the Use of QCC Insurance Company, Appellant. City of Philadelphia, Appellee v. City of Philadelphia Tax Review Board to the Use of QCC Insurance Company, Appellant. City of Philadelphia, Appellee v. City of Philadelphia Tax Review Board to the use of Keystone Health Plan East, Inc., Appellant. City of Philadelphia, Appellee v. City of Philadelphia, Tax Review Board to the use of Keystone Health Plan East, Inc., Appellant. City of Philadelphia, Appellee v. City of Philadelphia Tax Review Board to the use of QCC Insurance Company, Appellant. City of Philadelphia, Appellee v. City of Philadelphia Tax Review Board to the use of QCC Insurance Company, Appellant.

Supreme Court of Pennsylvania.

Decided December 21, 2015.


Attorney(s) appearing for the Case

Craig R. Gottlieb, Esq. , City of Philadelphia Law Department, for City of Philadelphia.

Stewart M. Weintraub, Esq. , Jennifer Lauren Weidler, Esq. , Chamberlain Hrdicka Attorneys At Law, for Keystone Health Plan East, Inc., QCC Insurance Company and City of Philadelphia Tax Review Board.

SAYLOR, C.J., EAKIN, BAER, TODD, STEVENS, JJ.


OPINION

These cross-appeals involve tax credits and refunds for overpayments of the City of Philadelphia's Business Privilege Tax (BPT).1 The City appeals from the Commonwealth Court's decision affirming the award of credits to Keystone Health Plan East, Inc., and QCC Insurance Company...

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