Legal Opinion
City of Philadelphia Tax Review Board v. Adams Avenue Associates
Commonwealth Court of Pennsylvania
Decided July 1, 1976No. Appeals, Nos. 1484, 1485, 1486 and 1487 C.D. 1975PublishedCited by 10 opinions
1Opinion of the Court
Opinion by
President Judge Bowman,
The taxability of general and limited partnerships under the Philadelphia Net Profits Tax Ordinance, The Philadelphia Code §19-1500 et seq. (1973), and its Merchantile License Tax Ordinance, The Philadelphia Code §19-1000 et seq. (1973), are the subjects of these consolidated appeals from the court below which sustained the Philadelphia Tax Beview Board in finding appellants subject to the payment of both taxes.
Two of the appellants are general partnerships,1 two are limited partnerships2 and all own real estate in the City of Philadelphia for the production…
2Cases cited11 opinions
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Murray v. PhiladelphiaSupreme Court of Pennsylvania · 1950
- National Biscuit Co. v. PhiladelphiaSupreme Court of Pennsylvania · 1953
- Philadelphia Tax Review Board v. Smith, Kline & French LaboratoriesSupreme Court of Pennsylvania · 1970
- Tax Review Board v. Brine Corp.Supreme Court of Pennsylvania · 1964
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- In Re LeopardiSupreme Court of Pennsylvania · 1987
- SCHORSCH v. Tax Review BoardCommonwealth Court of Pennsylvania · 1980
- Samuel Rappaport Ltd. Partnership v. Tax Review BoardCommonwealth Court of Pennsylvania · 1996
- Maggio v. Tax Review BoardCommonwealth Court of Pennsylvania · 1996
- Rose View Manor, Inc. v. City of WilliamsportCommonwealth Court of Pennsylvania · 1993
5 more not listed; retrieve them via the Exa API.