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KUNGSGATEN, INC. v. PHILADELPHIA

206 Pa.Super. 343 (1965)

Kungsgaten, Inc. v. Philadelphia, Appellant.

Superior Court of Pennsylvania.

September 16, 1965.

Attorney(s) appearing for the Case

Levy Anderson, First Deputy City Solicitor, with him Matthew W. Bullock, Jr., Deputy City Solicitor, and Edward G. Bauer, Jr., City Solicitor, for City of Philadelphia, appellant.

Joseph H. Lieberman, for appellee.

Before ERVIN, P.J., WRIGHT, WATKINS, MONTGOMERY, and JACOBS, JJ. (FLOOD and HOFFMAN, JJ., absent).

OPINION BY MONTGOMERY, J., September 16, 1965:

The City of Philadelphia has taken this appeal from an order of the Court of Common Pleas No. 6 of Philadelphia County reversing the decision of the Philadelphia Tax Review Board which had held the appellee liable for the Philadelphia Mercantile License Tax on its gross receipts for the years 1957 to 1959, inclusive.1

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