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TAX REV. BD. v. SLATER SYSTEM, INC.

398 Pa. 477 (1960)

Tax Review Board v. Slater System, Inc., Appellant.

Supreme Court of Pennsylvania.

March 15, 1960.

Attorney(s) appearing for the Case

W. Wilson White, with him Mervin M. Wilf, Bernard V. Lentz, and White and Williams, for appellants.

James L. Stern, Deputy City Solicitor, with him Matthew W. Bullock, Jr. and Leonard B. Rosenthal, Assistant City Solicitors, and David Berger, City Solicitor, for City of Philadelphia, appellee.

Before JONES, C.J., BELL, MUSMANNO, JONES, COHEN, BOK and McBRIDE, JJ.

OPINION BY MR. JUSTICE BOK, March 15, 1960:

These are appeals from the judgment of the court below affirming the action of the Philadelphia Tax Review Board in holding appellants liable for the gross receipts tax under the mercantile license tax ordinance.

The two appeals involve companion cases which present one problem and concern tax assessments for the years 1953-1955. The facts are not disputed and the parties...

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