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TAX REV. BD. v. ELSTER & PRAGER

406 Pa. 543 (1962)

Tax Review Board, Appellant, v. Elster & Prager.

Supreme Court of Pennsylvania.

March 13, 1962.

Attorney(s) appearing for the Case

Levy Anderson, First Deputy City Solicitor, with him Ellis A. Horwitz and Leonard B. Rosenthal, Assistant City Solicitors, James L. Stern, Deputy City Solicitor, and David Berger, City Solicitor, for Tax Review Board, appellant.

Benjamin F. Kivnik, for appellees.

Before BELL, C.J., MUSMANNO, JONES, COHEN, EAGEN and O'BRIEN, JJ.

OPINION BY MR. JUSTICE EAGEN, March 13, 1962:

The appellee has operated a street-corner newsstand in the City of Philadelphia for several years. The city's Tax Review Board ruled that he was liable for the payment of mercantile tax based upon the gross volume, or receipts, of the business and made assessments accordingly. The lower court reversed the board and held that as a matter of law the tax must be based upon the commissions...

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