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Tax Review Board

Opinions and regulations

This page contains important regulations for City taxes and opinions from appeal cases from the Tax Review Board.

Tax Review Board regulations

Use these regulations to learn more about what taxes may be applicable to you.
Title Description Category Author Date Format
Tax Review Board Regulations PDF Information about how the Tax Review Board works to hear cases and make its opinions. March 1, 2018

2023 Tax Review Board opinions

Opinions issued by the Tax Review Board (TRB) in regard to tax appeals in 2023. Please contact the TRB at (215) 686-5216 to request copies of opinions.
Title Description Category Author Date Format
Opinion: Andrew Mulson 26LFMERZZ9751 12-28-23 PDF February 7, 2024
Opinion: Pelco Builders, Inc. 26LFMERZZ9779 11-5-23 PDF February 7, 2024
Opinion: Egidio Sciulli 35WRMERZW0881 8-4-23 PDF February 7, 2024
Opinion: William Mikell 36OOMERZZ7340, 7341, 7342 6-2-23 PDF February 7, 2024
Opinion: Sylvia Green-Jordan 35WRMERZW0337 5-12-23 PDF February 7, 2024
Opinion: Jerome Whack 35WRMERZW0252 3-27-23 PDF February 7, 2024
Opinion: Claudine Robertson 35WRMERZW0532 3-15-23 PDF February 7, 2024
Opinion: Calita Rogers-Moffit City appeal 26DEMERZZ9268 2-27-23 PDF February 7, 2024

2022 Tax Review Board opinions

Opinions issued by the Tax Review Board (TRB) in regard to tax appeals in 2022. Please contact the TRB at (215) 686-5216 to request copies of opinions.
Title Description Category Author Date Format
Opinion: Herbert Speech 36BPINPZZ7376 36NPMERZZ8712 12-27-22 redacted PDF February 10, 2023
Opinion: Craig Thorpe 36REINPZY5922 12-15-22 PDF February 10, 2023
Opinion: Shirley Lambert 14STMERZZ6601 11-10-22 PDF February 10, 2023
Opinion: Phila.Lotus 6 LLC 26DEMERZZ9258 11-7-22 PDF February 10, 2023
Opinion: Richard and Deborah Ball 26NUMERZZ6989 11-1-22 PDF February 10, 2023
Opinion: Bruce White 36REINPZY6970 9-30-22 PDF February 10, 2023
Opinion: Dmitry Erastov 26DEMERZZ9250 8-1-22 PDF February 10, 2023
Opinion: Lootsrab LP 14STMERZZ6350 14STMERZZ6349 7-27-22 PDF February 10, 2023
Opinion: Wakanek Property Mngt, LP 28WAMERZZ9995 7-26-22 PDF February 10, 2023
Opinion: 4000 Wells Street Neighbors Water Dept 7-1-22 PDF February 10, 2023

2021 Tax Review Board opinions

Opinions issued by the Tax Review Board (TRB) in regard to tax appeals in 2021. Please contact the TRB at (215) 686-5216 to request copies of opinions.
Title Description Category Author Date Format
Opinion: Horton Troy 35WRMERZW2358 8-31-21 PDF June 29, 2022
Opinion: J. Kinderman Sons Inc. 35WRMERZW3436 7-31-21 PDF June 29, 2022
Opinion: Murphy Jerry 36UOMERZZ9279 redacted 5-31-21 PDF June 29, 2022
Opinion: Fitchett Alexander 26DEMERZZ9309 4-29-21 PDF June 29, 2022
Opinion: Lastner Frances 36WMREFZZ9424 36WMREFZZ9457 redacted 4-5-21 PDF June 29, 2022
Opinion: Andrews Delaine 35WRMERZW4386 3-10-21 PDF June 29, 2022
Opinion: Smith Richard 26DEMERZZ9319 26NUMERZZ7671 2-16-21 PDF June 29, 2022

2020 Tax Review Board opinions

Opinions issued by the Tax Review Board (TRB) in regard to tax appeals in 2020. Please contact the TRB at (215) 686-5216 to request copies of opinions.
Title Description Category Author Date Format
Opinion: Gonzales Michael 36EARMERZZ9472 redacted 12-18-2020 PDF June 29, 2022
Opinion: Elarsa Properties LLC Opinion for 9 water ref cases 12-15-2020 PDF June 29, 2022
Opinion: Gordon Victor 14STMERZZ6771 14STMERZZ6770 14STMERZZ6769 11-16-2020 PDF June 29, 2022
Opinion: Satchell-Nicholas Bernadette 36REINPZY6970 10-19-2020 PDF June 29, 2022
Opinion: Wilson Junius Sr. 36OOMERZZ8425 10-19-2020 PDF June 29, 2022
Opinion: Mavridis Theodore 26DEMERZZ9334 3-10-2020 PDF June 29, 2022
Opinion: Griffin Jamillah 35WRMERZW3359 1-28-2020 PDF June 29, 2022
Opinion: Kinder Morgan Liquids Terminal 35WRMERZW2404 1-10-2020 PDF June 29, 2022

2019 Tax Review Board opinions

2018 Tax Review Board opinions

Opinions issued by the Tax Review Board (TRB) in regard to tax appeals in 2018. Please contact the TRB at (215) 686-5216 to request copies of opinions.
Title Description Category Author Date Format
Opinion: Frank Canty 35WRMERZW3283_5-1-18 PDF August 29, 2018
Opinion: Casa Caribe 35WRMERZW3283_10-22-18 PDF November 8, 2018
Opinion: John Cox 28SWMERZZ9868_6-25-18 PDF August 29, 2018
Opinion: Eddie Dupree 35WRMERZW3275_9-20-18 PDF November 8, 2018
Opinion: Steve Frempong 36REINPZY6845_6696_6642_4-20-18 PDF August 29, 2018
Opinion: Agnes Manu 35WRMERZW4116_9-17-18 PDF November 8, 2018
Opinion: Gloria Penn-Easton 14STMERZZ7269_11-26-18 PDF December 5, 2018
Opinion: Zofia Plewa 35WRMERZW4564_6-28-18 PDF August 29, 2018
Opinion: Mohamed TahaBabikir 35WRMERZW3948_3-19-18 PDF August 29, 2018
Opinion: Karen Thomas Bey-El 28WAMERZZ8395_11-27-18 PDF December 5, 2018
Opinion: Anthony Thrones 26NUMERZZ7671_5-3-18 PDF August 29, 2018
Opinion: Valery Williams 28WAMERZZ9224_10-25-18 PDF November 8, 2018
Opinion: Joey Wilson 26CSMERZZ8887_08-30-18 PDF November 8, 2018

2017 Tax Review Board opinions

Opinions issued by the Tax Review Board (TRB) in regard to tax appeals in 2017. Please contact the TRB at (215) 686-5216 to request copies of opinions and for all opinions not posted.
Title Description Category Author Date Format
Opinion: Hilary Alger redacted 36SIREFZZ9968 PDF January 01, 2017
Opinon: James and Charlotte Brown 35WRMERZW45251 PDF Opinion in Water revenue appeal of James and Charlotte Brown. March 2, 2018
Opinion: Henry Hall 28WAMERZZ9321 Floyd Anthony 28WAMERZZ93241 PDF Opinion on appeal for Henry Hall. March 1, 2018
Opinion: Raymond Lassiter 35WRMERZW49851 PDF March 1, 2018
Opinion: Yareslaw Luciw 35WRMERZW3966_1721 PDF March 1, 2018
Opinion: McKesson Corporation redacted 36BPMERZZ8363-and Sterling Medical Services LLC 36BPMERZZ80211 PDF March 1, 2018
Opinion: Anthony Moore 35WRMERZW3997_12-27-2017 PDF August 29, 2018
Opinion: Platinum Owner Co Redacted 36BPMERZZ8031 36NPMERZZ9094_36BPREFZZ9731 PDF Opinion on appeal by Platimum Owner Co. March 1, 2018
Opinion: Robert Taylor 36REINPZY7761_17-11 PDF March 1, 2018
Opinion: Herman Townsville 14STMERZZ82821 PDF March 1, 2018
Opinion: Warfield Philadelphia LP redacted 36PLMERZZ99651 PDF Opinion for appeal by Warfield Philadelphia. March 1, 2018
Opinion: Mikell William 36REINPZY77901 PDF March 1, 2018

2016 Tax Review Board opinions

Opinions issued by the Tax Review Board (TRB) in regard to tax appeals in 2016. Please contact the TRB at (215) 686-5216 to request copies of opinions.
Title Description Category Author Date Format
Opinion: Fisher 27 Crossing 35WRMERZW5723-12816 PDF March 6, 2018
Opinion: Stacey Gill 26CSMERZZ8993 PDF March 6, 2018
Opinion: Ruth A Lieberman 36SIREFZZ9973 PDF March 6, 2018
Opinion: Siboram Patro redacted 36SIINPZZ9565 PDF March 6, 2018
Opinion: David Rudy PDF March 6, 2018

2015 Tax Review Board opinions

Opinions issued by the Tax Review Board (TRB) in regard to tax appeals in 2015. Please contact the TRB at (215) 686-5216 to request copies of opinions.
Title Description Category Author Date Format
Opinion: 5209 Market St. Inc. redacted 36LSMERZZ9895_157 PDF March 9, 2018
Opinion: 5209 Market St. Inc. redacted 5209-36BPMERZZ7976_1517 PDF March 9, 2018
Opinion: Roland Anderson redacted 36BPMERZZ8067-36WMMERZZ9315152 PDF March 9, 2018
Opinion: Graciela Beltran 35WRMERZW5116 PDF March 9, 2018
Opinion: James Campenella 35WRMERZW5538 PDF March 9, 2018
Opinion: Shi G. Chen 35WRMERZW6185_262015 PDF March 9, 2018
Opinion: Deborah Coleman 35WRMERZW5229 PDF March 9, 2018
Opinion: Alton Cooper 36REINPZY9649_1514 PDF March 9, 2018
Opinion: Jonathan Freedman redacted 36SIMERZZ9875_36SIREFZZ9972_1523 PDF March 9, 2018
Opinion: ENDS LLC. redacted 36BPMERZZ8005_36WMMERZZ9305_159 PDF March 9, 2018
Opinion: Serguei Iastremskii 35WRMERZW5605 PDF March 9, 2018
Opinion: Iglesia DeDios Pentecostal DeVida PDF March 9, 2018
Opinion: Kim Jong Ae 26LIMERZZ9401_15-12 PDF March 9, 2018
Opinion: Jacod Kanofsky 26NUMERZZ81171511 PDF March 9, 2018
Opinion: David Killingsworth W26DEMERZZ9452158 PDF March 9, 2018
Opinion: Joo Seok Kim 26DEMERZZ9445_9446_1520 PDF March 9, 2018
Opinion: Barry MamaDou opinion 12-24-15 PDF March 9, 2018
Opinion: Shawn Murray 26CSMERZZ9067_15_18 PDF March 9, 2018
Opinion: Joanne Navarro 35WRMERZW5382_15-24 PDF March 9, 2018
Opinion: Pennsport LLC. 35WRMERZW6847_15-13 PDF March 9, 2018
Opinion: Platinum Owner Co LLC. redacted 36BPMERZZ8031_36NPMERZZ9094_36BPREFZZ9731 PDF March 9, 2018
Opinion: Russell Hughes Land Development Inc. 3-cases-opinion-102715 PDF March 9, 2018
Opinion: Barry Sandrow 35WRMERZW6298_31315 PDF March 9, 2018
Opinion: Liron Shoshan 35WRMERZW6844_1518 PDF March 9, 2018
Opinion: Ravone Stokes 36REINPZY932122715 PDF March 9, 2018
Opinion: Boris Shvets 35WRMERZW6085 Opinion 3315 PDF March 9, 2018
Opinion: George Twardy Jr. redacted 36BPREFZZ9724_155 PDF March 9, 2018

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