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FISCHER v. PITTSBURGH

178 Pa.Super. 16 (1955)

Fischer v. Pittsburgh, Appellant.

Superior Court of Pennsylvania.

March 24, 1955.

Attorney(s) appearing for the Case

David Stahl, Assistant City Solicitor, with him, J. Frank McKenna, Jr., City Solicitor, for appellants.

Jerome C. Bachrach, with him Abe R. Cohen and Crone & Cohen, for appellees.

Before RHODES, P.J., HIRT, ROSS, GUNTHER, WRIGHT, WOODSIDE and ERVIN, JJ.

OPINION BY WOODSIDE, J., March 24, 1955:

This is an appeal by the City of Pittsburgh from an order of the Common Pleas Court of Allegheny County sustaining a complaint in equity to prohibit the city from collecting a one percent tax on a partnership's net profits derived solely from the business of manufacturing.

The action was submitted to the lower court as a "case stated" so there is no dispute as to the facts.

The City of Pittsburgh by an ordinance...

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