TAX REV. BD. v. AUTO. PLATING CO.


423 Pa. 283 (1966)

Tax Review Board, Appellant, v. Automatic Plating Company.

Supreme Court of Pennsylvania.

November 15, 1966.


Attorney(s) appearing for the Case

Levy Anderson, First Deputy City Solicitor, with him Edward G. Bauer, Jr., City Solicitor, for Tax Review Board, appellant.

John W. Frommer, Jr., with him Dilworth, Paxson, Kalish, Kohn & Levy, for appellee.

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


OPINION BY MR. JUSTICE ROBERTS, November 15, 1966:

This appeal arises out of an assessment of Automatic Plating Company, appellee, by the City of Philadelphia for amounts alleged to have been due under the Philadelphia Mercantile License Tax. Philadelphia Code § 19-1001. The assessment was sustained by the Philadelphia Tax Review Board and Automatic appealed to the Court of Common Pleas of Philadelphia County which reversed the Board and set aside the assessment...

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