Legal Opinion
Atlantic Refining Co. Case
Supreme Court of Pennsylvania
Decided December 30, 1959No. Appeals, Nos. 188 and 189PublishedCited by 16 opinions
1Opinion of the Court
Opinion by
Mr. Justice Cohen,
The Act of June 25, 1947, P.L. 1145, as amended, 53 P.S. §68511 and the Act of June 20, 1947, P.L. 745, as amended, 24 P.S. §582.12 enable the City of Pittsburgh and the School District of Pittsburgh to impose mercantile taxes on vendors or dealers of goods, *33wares and merchandise measured by their gross receipts from sales within the city and school district. The former act forbids the city to tax “any privilege, act, or transaction related to the business of manufacturing ... or ... of processing’ by-products of manufacture . . .” and the latter act also forbids a…
2Cases cited2 opinions
- Gulf Oil Corp. v. PhiladelphiaSupreme Court of Pennsylvania · 1947
- Commonwealth v. National Oil Co.Supreme Court of Pennsylvania · 1893
3Cited by16 opinions
- Apache Corp. v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 2004
- Pillsbury Mills, Inc. v. Pittsburgh School DistrictSupreme Court of Pennsylvania · 1962
- Crawford v. Southern Fulton School DistrictSupreme Court of Pennsylvania · 1968
- Pan American Petroleum Corp. v. El Paso Natural Gas Co.New Mexico Supreme Court · 1970
- Insinger MacHine Co. v. Philadelphia Tax Review BoardCommonwealth Court of Pennsylvania · 1994
11 more not listed; retrieve them via the Exa API.