Rauch v. Tax Review Board

RODGERS, Senior Judge.

John Rauch (Rauch) appeals from an order of the Court of Common Pleas of Philadelphia County that affirmed the decision of the Philadelphia Tax Review Board (Board) that held that payments for covenants not to compete are subject to the Philadelphia Net Profits Tax (NPT). We affirm.

Rauch withdrew from an architectural firm and received payments for his interest in the corporation, his interest in a partnership that held real property and his agreement not to compete as an architect for a stated period of time. Rauch challenged the decision by the Philadelphia Department…