Legal Opinion
Philadelphia Eagles Football Club, Inc. v. City of Philadelphia
Supreme Court of Pennsylvania
Decided April 25, 2003No. 14 & 15 EAP 2001PublishedCited by 42 opinions
1Opinion of the Court
OPINION ANNOUNCING THE JUDGMENT OF THE COURT
Justice NIGRO.
Appellant, the Philadelphia Eagles Football Club, Inc. (“Football Club”), seeks relief from assessment of the Business Privilege Tax (“BPT”) imposed by Appellee, the City of Philadelphia (“City”). We agree with the Commonwealth Court below that the Football Club’s media receipts arising from the television broadcast of football games were subject to the BPT as copyright royalties for the licensing of a property right. We disagree, however, with the Commonwealth Court *198that the City’s failure to apportion the Football Club’s media…
2Cases cited61 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Steuart v. McChesneySupreme Court of Pennsylvania · 1982
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
56 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Michael Lutz v. Portfolio Recovery AssociatesCourt of Appeals for the Third Circuit · 2022
- Ford Motor Co. v. City of SeattleWashington Supreme Court · 2007
- Boston Professional Hockey Ass'n v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 2005
- Maryland State Comptroller of the Treasury v. WynneCourt of Appeals of Maryland · 2013
- M. Kuziak v. Borough of Danville and Borough of Danville Rental Registration and Property Maintenance Hearing BoardCommonwealth Court of Pennsylvania · 2015
37 more not listed; retrieve them via the Exa API.