Tax Review Board Opinions
Search 1989 - June 2002 : 2002 : 2003
Prior Year Opinions can be located through the Search menu above. If necessary,
please contact the Tax Review Board at 215 686-5216 to request copies.
2006 Opinions 2005 Opinions 2004 Opinions Miscellaneous Opinions
Opinions published in 2007
License & Inspections
Patricia Whalen - 26CSMERZZ9314
Realty Transfer Tax
First State Investors 3300 LLC - 36RTMERZZ9914
Wage Tax
Dennis Mahoney - 36WMREFZZ9786
Water/Sewer
Gloria Easton - 35WRMERZX3801
Deborah Richardson - 35WRMERZX2498
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Opinions published in 2006
License & Inspections
Anthony Keel - 26CSMERZZ9642
Charles Favors - 26NUMERZZ9188
Joseph DeSimone - 26NUMERZZ9086; 26NUMERZZ9087; 26NUMERZZ9798; 26NUMERZZ9088; 26NUMERZZ989
Real Estate Tax
Edward Dix - 36REINPZZ5741
Jane McAlinden - 6REINPZZ4868
Joyce Tate - 6REINPZZ5782
Kelly Foster - 36REINPZZ5765 & 36 REINPZZ5766
Marcus Brown - 36REINPZZ5489
Victor Floyd - 36REINPZZ6084
Vincent Boyle - 36REINPZZ5511
Williams Crowthers - REINPZZ5745
Use and Occupancy Tax
Philadelphia Fresh Food Terminal - 36UOREFZZ9864
Wage Tax
Graveley Co. Inc., Michael & Susan Graveley - 36WMMERZZ9560
Water/Sewer Bills
4048 JP LLC & 4076 JP LLC - 35WRMERZX2577
Micheal Tsokas - 35WRMERZX3053; 35WRMERZX3037
Zhang Jun Li - 35WRMERZX3498
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Opinions published in 2005
Business Privilege
Style Setter Fashion Inc. - 36BPMERZZ9319
License & Inspections
Leon Tillman - 26DEMERZZ9808, 26NUMERZZ9105,26CSMERZZ9675, 26CSMERZZ9676, 26CSMERZZ9677
Real Estate Tax
Ramada Inc. - 36REINPZZ6109
Victor Floyd - 36REINPZZ6084
Water/Sewer Bills
Clifford Cohn - 36WRMERZX4867
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Opinions published in 2004
Business Privilege & Wage Tax
Andy's 24hr Towing - 36BPINPZZ8661; 36WMINPZZ9577
Department of Public Health
Adrian C. Lynch - 14LDMERZZ9988
Licenses & Inspections - Demolition
Mattie Pender - 26DEMER229838
Wage Tax
Daniel Aboyan et al - Corestates
Gold Elevator Svcs Inc - 35WMMERZX9644
Water/Sewer Bills
Joseph Spiewak - 35WRMERZX4730
Frank Gelormini - 35WRMERZX5760
Marie Gutekunst - 35WRMERZX4271
Mary Lamont - 35WRMERZX5232
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Opinions published in 2003
Business Privilege Tax
Principal Mutual Life Insurance Co. - 36BPMERZ9761
(an insurance business retaliatory taxation case)
Wills Eye Hospital - 36BPREFZZ9919
Brasil's Restaurant, Inc. - 36BPMERZZ9208
Real Estate
Earl And Julia Barber - 36REINPZZ7542; 36REINPZZ7543; 36REINPZZ7544
Water/Sewer Bills
Corazon Saberon - 35WRMERZX6216
Enoch Jerome 1423 West Erie Avenue - 35WRMERZY4367; 35WRREFZZ9952
Enoch Jerome 2823 Chalmers St. - 35WRMERZX5191
Lloyd Duncan - 35WRMERZX5515
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Opinions published in 2002
Business Privilege Tax
Wallace, Roberts and Todd - 36BPMERZZ9785
Business Use & Occupancy Tax
Northeast Oxford Enterprises, L.P. - 36UOREFZZ9875
Northeast Oxford Enterprises, L.P. - 36UOREFZZ9930
Northeast Oxford Enterprises, L.P. - 36UOREFZZ9877
Shurgard Self Storage Centers, Inc. - 36UOREFZZ9874
Shurgard Self Storage Centers, Inc. - 36UOREFZZ9928
Licenses & Inspections - Demolition
Enid Lawrence - 26DEMERZZ9868
Elayne Rutberg - 26DEMERZZ9887; 26NUMERZZ9626
Liquor Tax
Regency Caterers - 36LSMERZZ9990; 36WMMERZZ9840
Water/Sewer Bills
Dollar Rent A Car Systems, Inc. - 35WRMERZX5776
Curtis Mack - 35WRMERZX5702
Enoch Jerome-Westmoreland St. - 35WRMERZY5890
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Miscellaneous Tax Review Board Opinions
All questions or comments concerning these opinions should be directed to the
Tax Review Board at (215) 686-5216
All questions or comments concerning this website should be directed to
Toni Curtis-Ford at (215) 686-6628 or toni.curtis-ford@phila.gov
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