Equitable Life Assurance Society of the United States v. Murphy

FRIEDMAN, Judge.

The Equitable Life Assurance Society of the United States and Allied Dunbar Property, Inc., (collectively, Appellants) appeal from an order of the Court of Common Pleas of Philadelphia County denying their motion for summary judgment, granting a cross-motion for summary judgment to the City of Philadelphia (City) and its Revenue Commissioner (collectively, Appellees), and entering judgment against Appellants for payment of delinquent realty transfer taxes. We affirm.1

The parties agree on all pertinent facts in this case and filed a stipulation of those facts with the trial…