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INSINGER MACH. v. TAX REVIEW BD.

165 Pa.Commw. 344 (1994)

645 A.2d 365

INSINGER MACHINE COMPANY, Appellant, v. PHILADELPHIA TAX REVIEW BOARD ("TRB").

Commonwealth Court of Pennsylvania.

Decided June 24, 1994.

Attorney(s) appearing for the Case

Richard L. Cantor, for appellant.

Tina J. Coleman, Asst. City Sol., for appellee.

Before CRAIG, President Judge, and DOYLE, McGINLEY, SMITH, PELLEGRINI, FRIEDMAN and KELLEY, JJ.

KELLEY, Judge.

Insinger Machine Company (Insinger) appeals from an order of the Court of Common Pleas of Philadelphia County (trial court) affirming the decision of the Philadelphia Tax Review Board (board). The board denied Insinger's petition for a refund of a business privilege tax imposed by the City of Philadelphia (City). We affirm.

Insinger is a manufacturer of commercial kitchen equipment with its manufacturing facilities and offices located in the...

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