Dept. of Revenue v. TAX REVIEW BD.

157 Pa. Commonwealth Ct. 43 (1993)

628 A.2d 1220

CITY OF PHILADELPHIA, DEPARTMENT OF REVENUE, Appellant,

v.

TAX REVIEW BOARD OF the CITY OF PHILADELPHIA TO the USE OF SAWIN SYSTEMS, INC.

Commonwealth Court of Pennsylvania.

Argued May 11, 1993.

Decided July 9, 1993.

Joseph F. Lynch, Asst. City Sol., for appellant.

Berle M. Schiller, for appellee.

Before PALLADINO, FRIEDMAN and KELLEY, JJ.

PALLADINO, Judge.

City of Philadelphia (City) appeals from an order of the Court of Common Pleas of Philadelphia County (trial court) affirming the decision of the City's Tax Review Board (Board) that Sawin Systems, Inc.…