Price v. Tax Review Board

Opinion by

Mr. Justice O’Brien,

Appellants appeal from the order of the court below dismissing an appeal by them from a decision of the Tax Review Board of the City of Philadelphia. The board, after a hearing, dismissed appellants’ petition to review a Philadelphia mercantile license tax assessment for the years 1953 to 1959, inclusive. The appeal is before this Court on “broad certiorari”, and it is therefore our duty to determine whether the findings of fact of the court below are sustained by competent evidence and, if so, whether it arrived at a legally correct conclusion. Philadelphia…