FREEDMAN v. PHILA. TAX REV. BD.


434 Pa. 282 (1969)

Freedman v. Philadelphia Tax Review Board, Appellant.

Supreme Court of Pennsylvania.

April 23, 1969.


Attorney(s) appearing for the Case

Levy Anderson, First Deputy City Solicitor, with him Frank J. Pfizenmayer, Assistant City Solicitor, Matthew W. Bullock, Jr., Second Deputy City Solicitor, and Edward G. Bauer, Jr., City Solicitor, for appellant.

Marvin J. Levin, with him Freedman, Borowsky and Lorry, for appellee.

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


OPINION PER CURIAM, April 23, 1969:

Order affirmed by an evenly divided Court.

Mr. Justice ROBERTS would affirm on the unanimous opinion of the Superior Court.

DISSENTING OPINION BY MR. JUSTICE COHEN:

The sole issue involved in this matter is whether a limited partner's share of income earned by a partnership is subject to Philadelphia Net Profits Tax. The Tax Review Board and the trial court held this to be earned income and therefore taxable...

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