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PHILA. TAX REV. BD. v. NORTON, LILLY & CO.

398 Pa. 77 (1959)

Philadelphia Tax Review Board, Appellant, v. Norton, Lilly & Co.

Supreme Court of Pennsylvania.

December 31, 1959.

Attorney(s) appearing for the Case

Alan Miles Ruben, Deputy to the City Solicitor, with him James L.J. Pie and Leonard B. Rosenthal, Assistant City Solicitors, and David Berger, City Solicitor, for City of Philadelphia, appellant.

George M. Brodhead, with him John F. Kennedy, J. Welles Henderson, and Rawle & Henderson, for appellee.

Before JONES, C.J., BELL, MUSMANNO, JONES, COHEN, BOK and McBRIDE, JJ.

OPINION BY MR. JUSTICE BOK, December 31, 1959:

The Philadelphia Tax Review Board upheld the City's attempt to assess its Mercantile License Tax against respondent for the years 1953 through 1956. The Court of Common Pleas affirmed, but the Superior Court held that the tax lay upon interstate and foreign commerce, and reversed. We have accepted the case on allocatur.

It is agreed that the tax is an excise tax on gross receipts.

Respondent is a partnership...

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