Pickar v. Owen J. Roberts School District

Opinion by

Judge Kramer

(Concurring in Part and Dissenting in Part) :

I concur with the majority in affirming the lower court holding that the occupation taxes in question must be refunded to the appellee. I must dissent, however, on the majority’s remand with directions that interest on the refund should be computed and paid only “from the date of judicial recognition of such refund.”

This writer has fully set forth the reasons why the interest should be paid from the date of the original demand by the taxpayer, in the dissenting opinion filed in the case of Pittsburgh v. Cities Service Oil…