532 A.2d 281 Marwood Rest Home, Inc., Appellant v. City of Philadelphia Tax Review Board, Appellee. Commonwealth Court of Pennsylvania.Argued September 15, 1987. December 30, 1987. Taxation — Exemption — Burden of proof — Scope of appellate review — Philadelphia Code 19-1806 — Nursing facility — Use and occupancy tax. 1. It is a taxpayer’s […]