Samuel Rappaport Ltd. Partnership v. Tax Review Board

KELTON, Senior Judge.

The City of Philadelphia appeals an order of the Court of Common Pleas of Philadelphia County (trial court) reversing the decision of the Tax Review Board of the City of Philadelphia (Board) which denied the administrative appeal filed by Samuel Rappa-port Limited Partnership (the partnership) and Samuel Rappaport Real Estate (the real estate company), from the assessments of the *864City’s Mercantile License Tax, General Business Tax, Net Profits Tax and Business Privilege Tax. We reverse and remand.

Issues

The City presents several issues for our review: 1) whether it may tax…