KIESTER, S.J., November 10, 1983.
ISSUES
The basic issue in this case is the authority of one municipality (Butler City) to tax the gross income of a professional (Dr. Maust) who has his office in the City of Butler while rendering his services or practicing his professional skills in an operating room located solely in Butler Township, while the hospital proper which contains the operating rooms is situate both in Butler Township and Butler City...
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