Robeson v. Philadelphia Tax Review Board

Opinion by

Judge Eogeks,

The appellants, Marie K. Eobeson1 and Paula T. Eosenfeld, are residents of New Jersey who own a rental property in Philadelphia. The tax collection authorities of the City of Philadelphia assessed them in the amount of $471.15 for allegedly unpaid Mercantile License Taxes2 for the years 1953 through 1968, and in the amount of $1802.32 on account of Wage and Net Profit Taxes 3 allegedly due for the years 1940 through 1967. The appellants filed a petition to review these assessments with the Tax Eeview Board, a *515departmental board created by Section 3-100 (f) of the…