KEYSTONE METAL CO. v. PITTSBURGH


374 Pa. 323 (1953)

Keystone Metal Company, Appellant, v. Pittsburgh.

Supreme Court of Pennsylvania.

June 26, 1953.


Attorney(s) appearing for the Case

Lee W. Eckels, with him William D. Sutton, Henry D. Morrow, and Thorp, Reed & Armstrong, for plaintiff.

J.F. McKenna, Jr., First Assistant City Solicitor, with him Anne X. Alpern, City Solicitor, and David Stahl, Assistant City Solicitor, for City of Pittsburgh.

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

J. Wray Connolly, W.S. Moorhead, Jr., and Moorhead & Knox, filed a brief for The Wieman & Ward Co., amicus curiae.

Before STERN, C.J., STEARNE, JONES, CHIDSEY, MUSMANNO and ARNOLD, JJ.


OPINION BY MR. CHIEF JUSTICE HORACE STERN, June 26, 1953:

The question in appeals Nos. 82 and 83 is whether sales of copper scrap by a Pittsburgh seller to a Pittsburgh buyer are transactions properly includable as gross receipts under the Mercantile License Taxes of the City of Pittsburgh and the School District of Pittsburgh, in view of the fact that the subject matter of the transactions never came into Pennsylvania but was delivered directly from out-of-State...

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