Philadelphia v. Litvin

Opinion by

Hoffman, J.,

Albert Litvin and Kelman Litvin were partners in the building contracting business. Since their business was conducted in Philadelphia, they were required to pay Mercantile License Taxes to the City.1 The City alleges that they failed to file the necessary return or *207pay their taxes for the years 1954 and 1955. The tax and return for 1954 were due on or before March 15, 1954. For 1955, the tax and return were due on or before May 15, 1955.

The assessment for the 1954 taxes was based upon an audit by the City of taxpayer’s records made on December 23, 1954. The assessment…