Legal Opinion

Kiker v. Philadelphia

Supreme Court of Pennsylvania

Decided January 28, 1943No. Appeal, 107PublishedCited by 55 opinions

1Opinion of the Court

Opinion by

Mr. Justice Deew,

This suit in equity was instituted by Howard Hiker, a resident of the State of New Jersey, to restrain the enforcement of the provisions of an ordinance of the City of Philadelphia, approved December 13,1939, which imposes a tax of one and one-half per centum annually on, inter alia, salaries, wages, commissions and other compensation, for work done or services performed in that City, as against any such income received by him after December 31,1940, from employment by the United States government at the Philadelphia Navy Yard, a Federal area on League Island.…

2Cases cited19 opinions

  1. James v. Dravo Contracting Co.Supreme Court of the United States · 1937
  2. Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
  3. Kohl v. United StatesSupreme Court of the United States · 1876
  4. Fort Leavenworth Railroad v. LoweSupreme Court of the United States · 1885
  5. Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905

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3Cited by55 opinions

  1. Allegheny County v. MonzoSupreme Court of Pennsylvania · 1985
  2. City of Philadelphia v. KennyCommonwealth Court of Pennsylvania · 1977
  3. Olson v. Department of RevenueMontana Supreme Court · 1986
  4. Adams v. LondereeWest Virginia Supreme Court · 1954
  5. United States v. Lewisburg Area School DistrictCourt of Appeals for the Third Circuit · 1976

50 more not listed; retrieve them via the Exa API.

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