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COM. OF PENNA. v. OLAN MILLS, INC. OF OHIO

1 Pa.Commw. 230 (1971)

Commonwealth of Pennsylvania v. Olan Mills, Inc. of Ohio.

Commonwealth Court of Pennsylvania.

February 11, 1971.

Attorney(s) appearing for the Case

Arthur Berman, with him Berman and Boswell, for appellant.

Edward T. Baker, Deputy Attorney General, with him Fred Speaker, Attorney General, for appellee.

Argued December 7, 1970, before President Judge BOWMAN, and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MANDERINO, MENCER, and BARBIERI (who has since been appointed to the Supreme Court of Pennsylvania and did not participate in the decision).

OPINION BY JUDGE MENCER, February 11, 1971:

This tax appeal presents the Court with yet another factual situation to be evaluated in order to determine what is "manufacturing" within the meaning of the Tax Act of 1963 for Education1 which exempts manufacturing activities from taxation. The two issues raised in this appeal are whether the use of cameras and films in connection with the making of custom-made portraits is included in the...

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