JONES & BROWN, INC. v. PITTSBURGH et al.

Appeals, Nos. 21 C.D. 1972, 22 C.D. 1972, 23 C.D. 1972 and 24 C.D. 1972.

6 Pa.Commw. 563 (1972)

Jones & Brown, Inc. v. Pittsburgh, et al. (2 cases) Jones & Brown, Inc. v. School District of Pittsburgh, et al. (2 cases)

Commonwealth Court of Pennsylvania.

November 27, 1972.


Attorney(s) appearing for the Case

William W. Scott, Jr., with him Thorp, Reed, & Armstrong, for appellant.

Grace S. Harris, Special Assistant City Solicitor, with her Ralph Lynch, Jr., City Solicitor, Bernard Markovitz, Assistant Solicitor, School District of Pittsburgh, and Justin M. Johnson, Solicitor, School District of Pittsburgh, for appellee.

Argued October 30, 1972, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.


OPINION BY JUDGE WILKINSON, November 27, 1972:

These four cases involve refunds claimed by appellant on Mercantile License Taxes paid to the City of Pittsburgh and the School District of Pittsburgh for the years 1962 and 1963. Appellant filed tax returns for these two years on the basis that all its sales were at wholesale. The taxing authorities reclassified some of the sales to be at retail which carried a higher rate.

There is no substantial dispute on...

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