Legal Opinion
Keystone Metal Co. v. Pittsburgh
Supreme Court of Pennsylvania
Decided June 26, 1953No. Appeals, 82, 83, 84 and 86PublishedCited by 30 opinions
1Opinion of the Court
Opinion by
Mr. Chief Justice Horace Stern,
The question in appeals Nos. 82 and 83 is whether sales of copper scrap by a Pittsburgh seller to a Pittsburgh buyer are transactions properly includable as gross receipts under the Mercantile License Taxes of the City of Pittsburgh and the School District of Pittsburgh, in view of the fact that the subject matter of the transactions never came into Pennsylvania but was delivered directly from out-of-State suppliers to an independent refinery in another State for processing.
Pursuant to the power given in the Act of June 25, 1947, P. L. 1145, the City…
2Cases cited20 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Freeman v. HewitSupreme Court of the United States · 1947
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
15 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- City of Los Angeles v. Belridge Oil Co.California Supreme Court · 1954
- Gilberti v. City of PittsburghSupreme Court of Pennsylvania · 1986
- General Foods Corp. v. PittsburghSupreme Court of Pennsylvania · 1955
- Dravo Corp. v. City of TacomaWashington Supreme Court · 1972
- Roy Stone Transfer Corp. v. MessnerSupreme Court of Pennsylvania · 1954
25 more not listed; retrieve them via the Exa API.