TAX REV. BD. v. KEYSTONE DYEING CO., INC.

No. 329 C.D. 1975.

26 Pa.Commw. 524 (1976)

Tax Review Board of the City of Philadelphia v. Keystone Dyeing Co., Inc., Appellant.

Commonwealth Court of Pennsylvania.

October 12, 1976.


Attorney(s) appearing for the Case

Paul W. Lunkenheimer, with him Schumacker & Lunkenheimer, for appellant.

Stewart M. Weintraub, Assistant City Solicitor, with him Albert J. Persichetti, Deputy in Charge of Enforcement, Stephen Arinson, Chief Deputy City Solicitor, and Sheldon L. Albert, City Solicitor, for appellee.

Argued April 6, 1976, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.


OPINION BY JUDGE BLATT, October 12, 1976:

In this tax appeal from the Court of Common Pleas of Philadelphia County, the Keystone Dyeing Co., Inc. (Keystone), appellant, asserts that it is entitled to a partial exclusion from the Philadelphia Mercantile License Tax (Tax) pursuant to Chapter 19-1000 of the Philadelphia Code (Code). This chapter of the Code excludes from taxation those "receipts or the portion thereof attributable to any item of sale or lease...

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