Legal Opinion
Tax Review Board v. C. J. Devine & Co.
Superior Court of Pennsylvania
Decided July 25, 1957No. Appeal, 89PublishedCited by 4 opinions
1Opinion of the Court
Opinion by
Woodside, J.,
The appellant, O. J. Devine & Co., a securities dealer which deals solely in federal, state and municipal securities, seeks a refund of the mercantile license fees and the mercantile taxes which it paid to the City of Philadelphia for the years 1953 and 1954. The refunds were denied by the Revenue Commissioner of Philadelphia, the Tax Review Board of Philadelphia, and the Court of Common Pleas No. 4 of Philadelphia County. The appeal to this Court followed.
The appellant is a non-resident partnership with its principal office and place of business in New York City, and a…
2Cases cited16 opinions
- Heisler v. Thomas Colliery Co.Supreme Court of the United States · 1922
- Allentown School District Mercantile Tax CaseSupreme Court of Pennsylvania · 1952
- National Biscuit Co. v. PhiladelphiaSupreme Court of Pennsylvania · 1953
- Heisler v. Thomas Colliery Co.Supreme Court of Pennsylvania · 1922
- Commonwealth v. MinoffSupreme Court of Pennsylvania · 1949
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3Cited by4 opinions
- Bell Telephone Co. v. PhiladelphiaSupreme Court of Pennsylvania · 1966
- Hopewell Township v. Schmidt, Pennsylvania Court of Common Pleas, Beaver County1959
- Shultz v. O'Neill, Pennsylvania Court of Common Pleas, Bucks County1959
- York v. Shoemaker, Thompson & Ness, Pennsylvania Court of Common Pleas, York County1980