Legal Opinion
Nine Penn Center Associates v. Tax Review Board
Commonwealth Court of Pennsylvania
Decided February 28, 1997No. 967 C.D. 1996PublishedCited by 3 opinions
1Opinion of the Court
LORD, Senior Judge.
Nine Penn Center Associates, L.P. (NPCA) appeals a Philadelphia County Common Pleas Court order that affirmed a Philadelphia Tax Review Board (Tax Board) decision denying NPCA’s challenge to a business privilege tax (BPT) assessment by the City of Philadelphia (City).
The City imposes by way of ordinance and regulations a BPT on City businesses pursuant to the First Class City Business Tax Reform Act (BPT Enabling Act), Act of May 30, 1984, P.L. 345, 53 P.S. §§ 16181-16193. NPCA is a limited partnership that owns and rents real property in the City known as the Mellon Bank…
2Cases cited11 opinions
- Burnet v. LeiningerSupreme Court of the United States · 1932
- McRoberts v. PhelpsSupreme Court of Pennsylvania · 1958
- Fidelity-Philadelphia Trust Co. v. HinesSupreme Court of Pennsylvania · 1939
- Morrison's EstateSupreme Court of Pennsylvania · 1941
- Tax Review Board v. D. H. Shapiro Co.Supreme Court of Pennsylvania · 1962
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3Cited by3 opinions
- Reaman v. Allentown Power Center, L.P.Commonwealth Court of Pennsylvania · 2013
- City of Philadelphia v. Tax Review Board of Philadelphia Ex Rel. FloydCommonwealth Court of Pennsylvania · 2007
- Principal Life Insurance v. City of Philadelphia Tax Review BoardCommonwealth Court of Pennsylvania · 2003