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DUNN ET AL. v. TAX REV. BD., CITY OF PHILA.

No. 683 C.D. 1980.

67 Pa.Commw. 431 (1982)

James M. Dunn, Jr. and Martin Stein, Appellants v. Tax Review Board of the City of Philadelphia, Appellee.

Commonwealth Court of Pennsylvania.

July 15, 1982.

Attorney(s) appearing for the Case

Leonard B. Rosenthal, Abrahams & Lowenstein, for appellants.

Ellis M. Shaw, Assistant City Solicitor, with him Augustus L. Pasquarella, Assistant City Solicitor, and Alan J. Davis, City Solicitor, for appellee.

Argued March 5, 1982, before President Judge CRUMLISH and Judges BLATT and DOYLE, sitting as a panel of three.

OPINION BY JUDGE BLATT, July 15, 1982:

The appellants, James M. Dunn, Jr. and Martin Stein, appeal an order of the Court of Common Pleas of Philadelphia County which sustained a denial by the City of Philadelphia's Tax Review Board (Board) of four petitions filed by them requesting tax refunds and assessment review.

The following facts, inter alia, were stipulated to by the parties before the Board.1 In 1963, James M. Dunn...

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