SCHORSCH v. Tax Review Board

Opinion by

Judge Blatt,

The subject of this appeal from the Court of Common Pleas of Philadelphia County is the taxability of Irvin C. Schorsch, Jr. and John B. Schorsch (appellants) under the Philadelphia Net Profits Tax Ordinance, The Philadelphia Code §19-1500 et seq., and the Philadelphia Mercantile License Tax Ordinance, The Philadelphia Code §19-1000 et seq. The court below sustained the Philadelphia Tax Review Board in finding appellants subject to the payment of both taxes, and the sole issue here is whether or not the appellants were engaged in a business, within the meaning of The…