Shelburne Sportswear, Inc. v. Philadelphia

Opinion by

Montgomery, J.,

This appeal is by the City of Philadelphia from an order of the Common Pleas Court No. 6 of Philadelphia County reversing the decision of the Tax Review Board of Philadelphia County which had affirmed an assessment of appellee for taxes under the Mercantile License Tax Ordinance of the City of Philadelphia for the years 1959 and I960.1

Appellee is a Pennsylvania business corporation organized on May 24, 1954, for the purpose of engaging in certain hinds of knitting operations characterized as “full-fashioned”. It has issued shares of stock; it has a Board of Directors…