Coventry Hills, Inc. v. Philadelphia Tax Review Board

Opinion by

Mr. Justice Roberts,

This appeal involves the validity of an assessment under the Philadelphia Mercantile License Tax. In 1967 the City of Philadelphia imposed assessments against appellant for rental payments received during the years 1963 to 1967. Appellant appealed to the Tax Review Board and the Court of Common Pleas, both of which sustained the City’s action. This appeal followed. We affirm.. Appellant corporation is subject to Philadelphia’s Mercantile Tax if it was “carrying on . . . business.” Philadelphia Code §19-1001. The evidence shows that appellant built and owns a…