Legal Opinion
Liberty Bell Racing Ass'n v. City of Philadelphia Tax Review Board
Commonwealth Court of Pennsylvania
Decided November 13, 1984No. Appeal, No. 1437 C.D. 1983PublishedCited by 14 opinions
1Opinion of the Court
Opinion by
Judge Colins,
The City of Philadelphia, Tax Review Board and the School District of Philadelphia (appellants) appeal a Philadelphia County Court of Common Pleas decision holding that Liberty Bell Racing Association (appellee) is not subject to the City’s Mercantile License Tax1 and the School District’s General Business *85Tax,2 due to the Commonwealth’s preemption of taxation in this area. We affirm.
Appellee, a Pennsylvania corporation, was organized in 1960 to construct and operate a harness racing track in Northeast Philadelphia. In 1963 appellee huilt a racetrack, known as Liberty…
2Cases cited4 opinions
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
- Western Pennsylvania Restaurant Ass'n v. PittsburghSupreme Court of Pennsylvania · 1951
- City of Pittsburgh v. Allegheny Valley BankSupreme Court of Pennsylvania · 1980
- Lang v. Tax Review BoardCommonwealth Court of Pennsylvania · 1982
3Cited by14 opinions
- City of Philadelphia v. Clement & Muller, Inc.Supreme Court of Pennsylvania · 1998
- Equitable Life Assurance Society of the United States v. MurphyCommonwealth Court of Pennsylvania · 1993
- City of Philadelphia v. Tax Review Board Ex Rel. ScottCommonwealth Court of Pennsylvania · 1992
- Rieders, Travis, Mussina, Humphrey & Harris v. City of WilliamsportCommonwealth Court of Pennsylvania · 1990
- Helsel, Inc. v. City of HarrisburgCommonwealth Court of Pennsylvania · 1989
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