Legal Opinion
City of Philadelphia v. Tax Review Board
Commonwealth Court of Pennsylvania
Decided September 13, 1993No. 2353 C.D. 1991PublishedCited by 6 opinions
1Opinion of the Court
PALLADINO, Judge.
City of Philadelphia (City) appeals from an order of the Court of Common Pleas of Philadelphia County (trial court) which affirmed the decision of the City’s Tax Review Board (Board) granting mercantile license tax (MLT) and general business tax (GBT) relief to Ace Dump Truck Service and its successor in interest, Ace Service Corporation (collectively, Ace). We affirm.
I. Ace’s Business
Ace is engaged in the business of waste removal, transportation and disposal. Ace picks up trash from private customers in Philadelphia and disposes it in landfill sites in New Jersey.…
2Cases cited4 opinions
- 1 Cochran, Inc. v. Unemployment Compensation Board of ReviewCommonwealth Court of Pennsylvania · 1990
- Philadelphia Tax Review Board v. Manheim Laundry Co.Supreme Court of Pennsylvania · 1960
- Union Paving Co. v. CommonwealthCommonwealth Court of Pennsylvania · 1992
- City of Philadelphia v. Tax Review Board ex rel. Sawin Systems, Inc.Commonwealth Court of Pennsylvania · 1993
3Cited by6 opinions
- BFC Hardwoods, Inc. v. Board of Assessment AppealsSupreme Court of Pennsylvania · 2001
- Airpark International I v. Interboro School DistrictCommonwealth Court of Pennsylvania · 1996
- City of Philadelphia v. City of Philadelphia Tax Review BoardCommonwealth Court of Pennsylvania · 2012
- Miller v. CommonwealthCommonwealth Court of Pennsylvania · 2010
- PPL Holtwood, LLC v. Pike County Board of AssessmentCommonwealth Court of Pennsylvania · 2004
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