City of Philadelphia v. Albert's Restaurant, Inc. and A. Buoncristiano

OPINION BY

PRESIDENT JUDGE LEAVITT

Appellants, Albert’s Restaurant, Inc. and Albert Buoncristiano (collectively, Taxpayers), appeal a judgment entered in favor of the City of Philadelphia by the Court of Common Pleas of Philadelphia County (trial court) for payment of business income and receipts taxes, wage taxes, and liquor sales taxes. Taxpayers did not receive telephonic notice of the hearing and, thus, did not appear. Taxpayers contend that the trial court abused its discretion in refusing to grant a continuance of less than 24 hours so that they could be represented at the hearing and in…