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COMMONWEALTH v. MORRIS LAUNDROMAT

442 Pa. 543 (1971)

Commonwealth v. Morris Half Hour Laundromat, Appellant.

Supreme Court of Pennsylvania.

April 22, 1971.

Attorney(s) appearing for the Case

Lewis H. Markowitz, with him Markowitz, Kagen & Griffith, for appellant.

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

Before JONES, EAGEN, O'BRIEN, ROBERTS, POMEROY and BARBIERI, JJ.

OPINION BY MR. JUSTICE ROBERTS, April 22, 1971:

At issue in this appeal is the nature and scope of the duty of an owner of a coin-operated laundromat to remit taxes to the Commonwealth under the provisions of the Tax Act of 1963 for Education, Act of March 6, 1956, P.L. (1955) 1228, as amended, 72 P.S. § 3403-1 et seq.

Appellant Charles D. Morris, an individual trading and doing business under the name of Morris...

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