Legal Opinion
Alan Wood Steel Co. v. Philadelphia School District
Supreme Court of Pennsylvania
Decided May 24, 1967No. Appeal, No. 426PublishedCited by 17 opinions
1Opinion of the Court
Opinion by
Mr. Justice Jones,
The Department of Collections of the City of Philadelphia, acting as tax collector for the School District of Philadelphia (School District) in December, 1962, mailed to Alan Wood Steel Company (taxpayer), a Pennsylvania corporation, at its principal office in Conshohocken, Montgomery County, a bill for a mercantile license tax of $73,654.40 and a general business tax of $24,550.45, based upon an estimate of taxpayer’s receipts during the years 1958-1962 from sales to its customers located in Philadelphia.1 Upon receipt of the bill for the general business tax, the…
2Cases cited15 opinions
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Wilson v. Philadelphia School DistrictSupreme Court of Pennsylvania · 1937
- Shambe v. Delaware Hudson R. R. Co.Supreme Court of Pennsylvania · 1926
- Lutz v. Foster & Kester Co., Inc.Supreme Court of Pennsylvania · 1951
- Florio v. Powder Power Tool Corp.Court of Appeals for the Third Circuit · 1957
10 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Myers v. Mooney Aircraft, Inc.Supreme Court of Pennsylvania · 1967
- Ernest Renda Contracting Co. v. CommonwealthSupreme Court of Pennsylvania · 1987
- Equitable Life Assurance Society of the United States v. MurphyCommonwealth Court of Pennsylvania · 1993
- Equitable Gas Co. v. CommonwealthCommonwealth Court of Pennsylvania · 1975
- In Re Puerto Rico Air Disaster LitigationDistrict Court, D. Puerto Rico · 1972
12 more not listed; retrieve them via the Exa API.