Legal Opinion
Sauer Appeal
Superior Court of Pennsylvania
Decided July 20, 1950No. Appeal, 62PublishedCited by 8 opinions
1Opinion of the Court
Opinion by
Rhodes, P. J.,
Frank C. Sauer, a nonresident of the City of Pittsburgh, is sole proprietor of a business engaged in making loans of money in the City and registered under the Fictitious Names Act of May 24,1945, P. L. 967, 54 PS §28.1, as “Peoples Loan Company.” Sauer held notes payable to Peoples Loan Company aggregating $75,819.70 as of January 1, 1948, and $70,815.97 as of January 1, 1949. By Ordinance No. 486, approved December 1, 1947, the City of Pittsburgh imposed a tax of two mills “on the value of all personal property of the classes taxed by the County of Allegheny pursuant…
2Cases cited10 opinions
- Murray v. PhiladelphiaSupreme Court of Pennsylvania · 1950
- Application of Central Airlines, Inc.Supreme Court of Oklahoma · 1947
- Commonwealth v. StewartSupreme Court of Pennsylvania · 1940
- Dixon's CaseSuperior Court of Pennsylvania · 1939
- Dorrance's EstateSupreme Court of Pennsylvania · 1938
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Commonwealth v. Allied Building Credits, Inc.Supreme Court of Pennsylvania · 1956
- Fischer v. PittsburghSuperior Court of Pennsylvania · 1955
- Smith v. MessnerSupreme Court of Pennsylvania · 1952
- Commonwealth v. Universal TradesSupreme Court of Pennsylvania · 1958
- Commonwealth v. Sheraton-Midcontinent Corp., Pennsylvania Court of Common Pleas, Dauphin County1964
3 more not listed; retrieve them via the Exa API.