Legal Opinion

Philadelphia Eagles Football Club, Inc. v. City of Philadelphia

Commonwealth Court of Pennsylvania

Decided July 26, 2000PublishedCited by 3 opinions

1Opinion of the Court

KELLEY, Judge.

The Philadelphia Eagles Football Club, Inc. (Eagles, Inc.) and the City of Philadelphia (Philadelphia) both appeal from a final order of the Court of Common Pleas of Philadelphia County (trial court) which reversed in part and affirmed in part a decision of the Philadelphia Tax Review Board (Tax Board). We affirm.

On June 3, 1994, Eagles, Inc. filed a petition for refund with the Tax Board. The petition sought relief for assessments of wage taxes for the years 1991 and 1994 totaling $63,932.19 and business privilege taxes of $730,705.39 for the years 1986 and 1992. On October 5,…

2Cases cited43 opinions

  1. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
  2. Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
  3. Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
  4. Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
  5. Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983

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3Cited by3 opinions

  1. Philadelphia Eagles Football Club, Inc. v. City of PhiladelphiaSupreme Court of Pennsylvania · 2003
  2. Northwood Construction Co. v. Township of Upper MorelandCommonwealth Court of Pennsylvania · 2002
  3. Philadelphia Eagles Football Club, Inc. v. City of PhiladelphiaSupreme Court of Pennsylvania · 2003

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