Harjef's Corp. v. City of Philadelphia Tax Review Board

Opinion by

Judge Crumlish, Jr.,

This is an appeal from an order of the Court of Common Pleas of Philadelphia County affirming the Philadelphia Tax Review Board’s dismissal of an appeal by Harjef’s Corporation (Appellant) in which Appellant challenged the applicability of the Philadelphia Realty Transfer Tax to a sale of a factory building which it owned.

On March 28, 1969, Appellant sold a factory building located in Philadelphia to the Greater Philadelphia Enterprises Development Corporation (GPEDC) for a cash consideration of $2,500,000.00. At settlement, Appellant paid the Realty Transfer Tax…