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PICKAR v. OWEN J. ROBERTS SCH. DIST.

Appeal, No. 460 C.D. 1971.

4 Pa.Commw. 273 (1972)

Pickar v. Owen J. Roberts School District.

Commonwealth Court of Pennsylvania.

January 3, 1972.

Attorney(s) appearing for the Case

James E. McErlane, with him Susan P. Windle and Lamb, Windle & McErlane, for appellant.

Lawrence Sager, with him Sager & Sager, for appellee.

Argued October 6, 1971, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MANDERINO and MENCER. Judge ROGERS disqualified himself.

OPINION BY PRESIDENT JUDGE BOWMAN, January 3, 1972:

This appeal raises the question of the legal duty of the Owen J. Roberts School District to refund certain occupation taxes declared by our Supreme Court in Lynch v. Owen J. Roberts School District, Appellant, 430 Pa. 461, 470, 244 A.2d 1, 5-6 (1968) to have been improperly collected. "We therefore hold that the `Tax Anything Acts' of 1947 and 1965 [Act of June 25, 1947, P.L...

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