Dunn v. Tax Review Board

Opinion by

Judge Blatt,

The appellants, James M. Dunn, Jr. and Martin Stein, appeal an order of the Court of Common Pleas of Philadelphia County which sustained a denial by the City of Philadelphia’s Tax Review Board (Board) of four petitions filed by them requesting tax refunds and assessment review.

The following facts, inter alia, were stipulated to by the parties before the Board.1 In 1963, James M. Dunn, Sr., the sole shareholder of Dunn, Inc., a corporation which owned and managed real estate, died leaving his 21,385 shares to a trust2 for which the ap*433pellants served as trustees.…