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TAX REV. BOARD v. ESSO STAND. DIV.

424 Pa. 355 (1967)

Tax Review Board v. Esso Standard Division, Appellant.

Supreme Court of Pennsylvania.

March 14, 1967.

Attorney(s) appearing for the Case

Park B. Dilks, Jr., with him Morgan, Lewis & Bockius, for appellant.

Levy Anderson, First Deputy City Solicitor, with him Richard B. Pearl, Assistant City Solicitor, and Edward G. Bauer, Jr., City Solicitor, for tax review board, appellee.

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

OPINION BY MR. JUSTICE EAGEN, March 14, 1967:

Section 4081 of the United States Internal Revenue Code of 1954 (26 U.S.C. § 4081) provides: "(a) There is hereby imposed on gasoline sold by the producer or importer thereof, or by any producer of gasoline, a tax of 4 cents a gallon."1 Liability for payment of the tax is imposed upon the producer who makes the sale.2

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