Legal Opinion
Tax Review Board v. D. H. Shapiro Co.
Supreme Court of Pennsylvania
Decided November 13, 1962No. Appeal, 146PublishedCited by 19 opinions
1Opinion of the Court
Opinion by
Mr. Justice O’Brien,
D. H. Shapiro Company is a partnership engaged in the practice of public accounting, having its only office in the City of Philadelphia. Throughout the fiscal years ending March 31, 1955 to March 31, 1959, the years here in question, Shapiro derived gross receipts from accounting services performed for clients located outside of Philadelphia, ranging from a low of $46,-214.95 in fiscal 1955 to a high of $67,081.50 in fiscal 1957. During each of the fiscal years involved, at least one of Shapiro’s partners was a nonresident of Philadelphia, and the aggregate…
2Cases cited15 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. MerriamSupreme Court of the United States · 1923
- Allentown School District Mercantile Tax CaseSupreme Court of Pennsylvania · 1952
- Commonwealth v. Phila. Rapid Transit Co.Supreme Court of Pennsylvania · 1926
- Paper Products Co. v. PittsburghSupreme Court of Pennsylvania · 1958
10 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Continental Casualty Co. v. Pro MacHineSuperior Court of Pennsylvania · 2007
- Freedman v. Philadelphia Tax Review BoardSuperior Court of Pennsylvania · 1968
- Price v. Tax Review BoardSupreme Court of Pennsylvania · 1963
- Nationwide Mutual Insurance v. United States Fidelity & Guaranty Co.District Court, E.D. Pennsylvania · 1981
- City of Philadelphia Tax Review Board v. Adams Avenue AssociatesCommonwealth Court of Pennsylvania · 1976
14 more not listed; retrieve them via the Exa API.