City of Philadelphia v. Tax Review Board Ex Rel. Scott
Commonwealth Court of Pennsylvania
1Opinion of the Court
KELLEY, Judge.
Janney Montgomery Scott, Inc. (Janney) is a securities dealer in the City of Philadelphia. Janney filed refund petitions with the Philadelphia Department of Revenue for payments of the city’s mercantile license tax which is based on gross receipts. These petitions were denied and Janney appealed to the Philadelphia Tax Review Board which granted the refunds on the basis that securities dealers are exempt from the tax because the state has preempted the field of securities regulation. The city appealed to the Court of Common Pleas of Philadelphia County which reversed. Janney…
Also in this document: Dissent.
2Cases cited6 opinions
- City of Pittsburgh v. Allegheny Valley BankSupreme Court of Pennsylvania · 1980
- Commonwealth v. Wilsbach Distributors, Inc.Supreme Court of Pennsylvania · 1986
- Liberty Bell Racing Ass'n v. City of Philadelphia Tax Review BoardCommonwealth Court of Pennsylvania · 1984
- Rieders, Travis, Mussina, Humphrey & Harris v. City of WilliamsportCommonwealth Court of Pennsylvania · 1990
- Helsel, Inc. v. City of HarrisburgCommonwealth Court of Pennsylvania · 1989
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Equitable Life Assurance Society of the United States v. MurphyCommonwealth Court of Pennsylvania · 1993
- Williams, L., Aplts v. City of PhilaSupreme Court of Pennsylvania · 2018
- Licensed Beverage Ass'n of Philadelphia v. Board of Education of the School DistrictCommonwealth Court of Pennsylvania · 1995
- Clement & Muller, Inc. v. Tax Review Board of PhiladelphiaCommonwealth Court of Pennsylvania · 1995
- EQUITABLE LIFE ASSUR. SOC. v. MurphyCommonwealth Court of Pennsylvania · 1993
5 more not listed; retrieve them via the Exa API.