Estate of Kuljian v. Tax Review Board

Opinion by

Judge Palladino,

The Estate of Harry A. Kuljian (Appellant) appeals from an order of the Court of Common Pléas of Philadelphia County (trial court) which affirmed the decision of the Tax Review Board of the City of Philadelphia (Board) finding Appellant liable for city wage taxes total-ling $48,281 which were withheld during the years 1974-78, plus interest and penalties. We affirm.

In 1930, Harry A. Kuljian formed the Harry A. Kuljian Company (Company) as a sole proprietorship engaged in performing architectural and engineering services. In the mid-1940s, Mr. Kuljian and a partner…