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WILLIS v. CITY OF PITTSBURGH ET AL.

No. 1334 C.D. 1976.

32 Pa.Commw. 63 (1977)

A.F. Willis, d/b/a Penn Distributing Company v. City of Pittsburgh, a Municipal Corporation and The School District of Pittsburgh, an Agency of the Commonwealth and Joseph L. Cosetti, Treasurer of The City of Pittsburgh, and The School District of Pittsburgh. City of Pittsburgh, School District of Pittsburgh and Joseph L. Cosetti, Appellants.

Commonwealth Court of Pennsylvania.

September 27, 1977.

Attorney(s) appearing for the Case

Grace S. Harris, Executive Assistant Solicitor, with her Mead J. Mulvihill, Jr., City Solicitor; Justin M. Johnson, School District Solicitor; Ronald F. Talarico, Assistant School District Solicitor, for appellants.

John P. Papuga, with him Tucker, Arensberg & Ferguson, for appellee.

Argued May 5, 1977, before Judges CRUMLISH, JR., WILKINSON, JR. and BLATT, sitting as a panel of three. Judge KRAMER did not participate in the decision.

OPINION BY JUDGE CRUMLISH, JR., September 27, 1977:

The City of Pittsburgh and the School District of Pittsburgh (Appellants) appeal the decision of the court of common pleas holding that A.F. Willis, d/b/a Penn Distributing Company (Appellee), is taxable as a wholesale vendor with respect to its sales to institutions pursuant to Appellants' mercantile tax assessments.

As stated by the court below, the disputed transactions involve the "sales of novelty items...

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