Legal Opinion

Lang v. Tax Review Board

Commonwealth Court of Pennsylvania

Decided November 4, 1982No. Appeal, No. 225 C.D. 1980PublishedCited by 3 opinions

1Opinion of the Court

Opinion by

President Judge Crumlish, Jr.,

A Philadelphia County Common Pleas Court by order denied John H. Lang’s appeal from a Philadelphia Tax Review Board (Board) decision. We affirm.

*527The City Department of Collections assessed Lang $233.20 for his failure to pay city wage tax.1 He petitioned for review on July 29, 1975. A hearing, originally scheduled for January 8, 1976, was ultimately held on June 6, 1976. The Board denied Lang’s petition. On appeal to the trial court, Lang raised for the first time the issue of subject matter jurisdiction grounded on the Board’s delay in convening a…

2Cases cited5 opinions

  1. Conestoga National Bank v. PattersonSupreme Court of Pennsylvania · 1971
  2. Daly v. Darby Township School DistrictSupreme Court of Pennsylvania · 1969
  3. Commonwealth Ex Rel. Fortney v. WozneySupreme Court of Pennsylvania · 1937
  4. TAYLOR v. WeinsteinSuperior Court of Pennsylvania · 1966
  5. Delaware County v. CommonwealthCommonwealth Court of Pennsylvania · 1978

3Cited by3 opinions

  1. Liberty Bell Racing Ass'n v. City of Philadelphia Tax Review BoardCommonwealth Court of Pennsylvania · 1984
  2. Wivagg v. Downtown McKeesport Business District AuthorityCommonwealth Court of Pennsylvania · 1986
  3. Eastern Milk Producers' Cooperative Ass'n v. Commonwealth, Milk Marketing BoardCommonwealth Court of Pennsylvania · 1984

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