Legal Opinion
Freedman v. Philadelphia Tax Review Board
Superior Court of Pennsylvania
Decided June 13, 1968No. Appeal, No. 839PublishedCited by 22 opinions
1Opinion of the Court
Opinion by
Hoffman, J.,
The sole issue in this case is whether a taxpayer’s income, earned as a limited partner, is subject to the Philadelphia Net Profits Tax. Philadelphia General Code of Ordinances §19-501 et seq.
By agreement dated July 15, 1952, a partnership known as Flandel Enterprises was formed for the purpose of owning and operating interests in realty and personalty. The partnership agreement provided for the formation of a limited partnership under §2 of the Limited Partnership Act, Act of April 12, 1917, P. L. 55, 59 P.S. §171 et seq., with its principal office in Philadelphia.…
2Cases cited11 opinions
- Ruzicka v. RagerNew York Court of Appeals · 1953
- Lanier v. BowdoinNew York Court of Appeals · 1939
- Lichtyger v. Franchard Corp.New York Court of Appeals · 1966
- Breitinger v. PHILADELPHIASupreme Court of Pennsylvania · 1950
- Breitinger v. PhiladelphiaSupreme Court of Pennsylvania · 1949
6 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Alpart v. General Land Partners, Inc.District Court, E.D. Pennsylvania · 2008
- Algrant v. Evergreen Valley Nurseries Limited PartnershipCourt of Appeals for the Third Circuit · 1997
- Service Bolt & Nut Co. Profit Sharing Trust v. CommissionerUnited States Tax Court · 1982
- Weston v. Northampton Personal Care, Inc.Superior Court of Pennsylvania · 2013
- Kenworthy v. HargroveDistrict Court, E.D. Pennsylvania · 1994
17 more not listed; retrieve them via the Exa API.