TAX REVIEW BD. v. D.H. SHAPIRO CO.


409 Pa. 253 (1962)

Tax Review Board, Appellant, v. D.H. Shapiro Company.

Supreme Court of Pennsylvania.

November 13, 1962.


Attorney(s) appearing for the Case

Levy Anderson, First Deputy City Solicitor, with him Ellis A. Horwitz and Leonard B. Rosenthal, Assistant City Solicitors, James L. Stern, Deputy City Solicitor, and David Berger, City Solicitor, for appellant.

Christopher Branda, Jr., with him Dechert, Price & Rhoads, for appellee.

Before BELL, C.J., MUSMANNO, JONES, COHEN, EAGEN and O'BRIEN, JJ.


OPINION BY MR. JUSTICE O'BRIEN, November 13, 1962:

D.H. Shapiro Company is a partnership engaged in the practice of public accounting, having its only office in the City of Philadelphia. Throughout the fiscal years ending March 31, 1955 to March 31, 1959, the years here in question, Shapiro derived gross receipts from accounting services performed for clients located outside of Philadelphia, ranging from a low of $46,214.95...

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