Penn Federal Savings & Loan Ass'n v. Tax Review Board

Opinion by

Judge Wilkinson, Jr.,

Appellant appeals from a decision of the Court of Common Pleas of Philadelphia which affirmed the determination of the Tax Review Board of Philadelphia denying a refund of $43,062.93.1 There is no dispute as to what took place. A corporation owned a property at 2300 *532Walnut Street in Philadelphia, the taxes on which, in 1972, were $43,062.93. An individual who was identified with the corporation and who had his office in the corporation building owned a property at 220 Rittenhouse Square in the same city. The individual had placed a mortgage to appellant on 220…