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TAX REVIEW BD. v. LIPSCHUTZ BROS., INC.

No. 2374 C.D. 1980.

63 Pa.Commw. 502 (1981)

Tax Review Board of the City of Philadelphia, Appellant v. Lipschutz Brothers, Inc., Appellee.

Commonwealth Court of Pennsylvania.

December 30, 1981.

Attorney(s) appearing for the Case

Stewart M. Weintraub, Deputy City Solicitor, with him Serena H. Dobson, Assistant City Solicitor, and Alan J. Davis, City Solicitor, for appellant.

Ronald H. Isenberg, Isenberg, Goldin & Blumberg, for appellee.

Argued November 18, 1981, before President Judge CRUMLISH and Judges MacPHAIL and PALLADINO, sitting as a panel of three.

OPINION BY JUDGE MacPHAIL, December 30, 1981:

Lipschutz Brothers, Inc. (Taxpayer) maintains a Customs Bonded Warehouse and an Internal Revenue Export Warehouse (collectively Warehouses) in Philadelphia from which it sells liquor, cigarettes and tobacco for use and consumption beyond the territorial jurisdiction of the United States on vessels that have cleared the port of Philadelphia in foreign commerce. The City of Philadelphia (City) in 1952 enacted the Philadelphia...

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