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SHOEMAKER, THOMPSON & NESS v. C. OF YORK

No. 2072 C.D. 1978.

47 Pa.Commw. 28 (1979)

Shoemaker, Thompson & Ness, Appellants v. City of York, Appellee.

Commonwealth Court of Pennsylvania.

October 29, 1979.

Attorney(s) appearing for the Case

John W. Thompson, Jr., with him Barbara Orsburn Stump, for appellant.

Donald B. Hoyt, for appellee.

Argued September 13, 1979, before Judges MENCER, DiSALLE and MacPHAIL, sitting as a panel of three.

OPINION BY JUDGE DiSALLE, October 29, 1979:

On April 28, 1978, the City of York (City) commensed an assumpsit action, by way of a praecipe for writ of summons, against the law firm of Shoemaker, Thompson & Ness (Taxpayer) to collect payment of the City's Business Privilege Tax (Tax). The same day, the City obtained a subpoena to compel Taxpayer to produce books and records revealing its gross receipts. On May 3, 1978, Taxpayer filed a motion for a protective order...

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