TAX R.B. v. MALLOY & SCHREINER, INC.


403 Pa. 297 (1961)

Tax Review Board, Appellant, v. Malloy & Schreiner, Inc.

Supreme Court of Pennsylvania.

March 23, 1961.


Attorney(s) appearing for the Case

Levy Anderson, First Deputy City Solicitor, with him Louis Kattelman and Leonard B. Rosenthal, Assistant City Solicitors, and David Berger, City Solicitor, for Tax Review Board, appellant.

Carl K. Zucker, with him Herbert Brener, and Eilberg, Meshon & Brener, for appellee.

Lester Eisenstadt, for amicus curiae.

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


OPINION BY MR. JUSTICE COHEN, March 23, 1961:

This is an appeal from a judgment of the court of common pleas which relieved the taxpayer, Malloy & Schreiner, Inc., from the payment of the mercantile license tax on a transaction entered into by the taxpayer and Luria Brothers.

The transaction which generated the gross receipts upon which the City of Philadelphia imposed its tax began with the following "purchase contract" — ". . . Luria Brothers...

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