Legal Opinion
New Plan Realty Trust v. Tax Review Board of Philadelphia
Commonwealth Court of Pennsylvania
Decided May 3, 1996PublishedCited by 3 opinions
1Opinion of the Court
DOYLE, Judge.
The Tax Review Board of the City of Philadelphia (Board) appeals an order of the Court of Common Pleas of Philadelphia, reversing a business privilege tax assessment which the City of Philadelphia (City) issued against New Plan Realty (New Plan)..
New Plan is a qualified real estate investment trust (REIT)1 which owns and operates real estate holdings throughout the United States, including the Roosevelt Mall Shopping Center located in the City. New Plan filed City business privilege tax (BPT tax) returns for the years 1985 through 1988, *803which reported that it had no taxable…
2Cases cited4 opinions
- Director, Office of Workers' Compensation Programs v. Newport News Shipbuilding & Dry Dock Co.Supreme Court of the United States · 1995
- Lansdowne Borough Board of Adjustment's AppealSupreme Court of Pennsylvania · 1934
- Krug v. City of PhiladelphiaCommonwealth Court of Pennsylvania · 1993
- Commonwealth v. ShapiroCommonwealth Court of Pennsylvania · 1984
3Cited by3 opinions
- Pinkney v. Civil Service CommissionCommonwealth Court of Pennsylvania · 1997
- Wending Creek 3656, LLC v. Potter County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2005
- Wending Creek 3656, LLC v. Potter County Board of Assessment AppealsCommonwealth Court of Pennsylvania · 2005