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ALBRIGHT & FRIEL, INC. v. PHILA. SCH. DIST.

187 Pa.Super. 387 (1958)

Albright & Friel, Inc., Appellant, v. Philadelphia School District.

Superior Court of Pennsylvania.

September 11, 1958.

Attorney(s) appearing for the Case

Joseph W. Marshall, Jr., with him Sanford D. Beecher, and Duane, Morris & Heckscher, for appellant.

C. Brewster Rhoads, with him Harry C. Schaub, Richard E. McDevitt, and Edward B. Soken, for appellee.

Before RHODES, P.J., GUNTHER, WRIGHT, WOODSIDE, ERVIN, and WATKINS, JJ. (HIRT, J., absent).

OPINION BY GUNTHER, J., September 11, 1958:

Albright and Friel, Inc., a firm of consulting engineers, maintains its office in Philadelphia. The company renders some of its service in Philadelphia and some outside of Philadelphia.

It filed general tax returns with the School District of Philadelphia for the years 1953 and 1954 which were based on the receipts for the years of 1952 and 1953. The tax was paid on the receipts which were received from clients located...

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