GOLDSTEIN v. PITTSBURGH SCHOOL DISTRICT


170 Pa.Super. 451 (1952)

Goldstein, Appellant, v. Pittsburgh School District.

Superior Court of Pennsylvania.

March 18, 1952.


Attorney(s) appearing for the Case

Leonard M.S. Morris, with him Philip Baskin and Sachs & Caplan, for appellant.

Oscar G. Peterson, Assistant Solicitor, with him Mortimer B. Lesher, Solicitor and Niles Anderson, Assistant Solicitor, for School District and Treasurer, appellees.

J. Frank McKenna, Jr., Assistant City Solicitor, with him Anne X. Alpern, City Solicitor, for City and Treasurer, appellees.

Ferdinand T. Weil, with him Andrew L. Weil and Weil, Vatz & Weil, for amici curiae.

E. Russell Shockley, with him Frank W. Ittel, Carl E. Glock, Jr., and Reed, Smith Shaw & McClay, for amici curiae.

Before RHODES, P.J., HIRT, RENO, DITHRICH, ROSS, ARNOLD and GUNTHER, JJ.


OPINION BY RENO, J., March 18, 1952:

H.W. Goldstein, trading as Anchor Distributing Company, appealed from deficiency mercantile tax assessments including interest and penalties made against him by the School District of Pittsburgh and the City of Pittsburgh. The two appeals were consolidated and the facts agreed upon by stipulation. The court below dismissed both appeals and its orders will be affirmed.

Appellant had been the majority shareholder of the Anchor...

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