City of Philadelphia v. City of Philadelphia Tax Review Board ex rel. Keystone Health Plan East, Inc.

I agree with the majority’s treatment of Taxpayers’ cross-appeal issue regarding the availability of refunds. I differ, however, with the decision to sustain the award of credits.

'As to the matter Of credits, initially, I agree with the majority that the Commonwealth Court erred in implementing a rule of ' construction favorable to Taxpayers. See Majority Opinion, at 954 n. 4. In the refunds/credits arena, the approach of construing ambiguities in favor of the government is based, in part, upon the principle that recompense for overpayments of voluntarily paid taxes (that is, taxes not paid…