Stilman v. Tax Review Board

Opinion bt

Mb. Justice Cohen,

This is an appeal from the judgment of the Court of Common Pleas No. 5 of Philadelphia County which dismissed an appeal from a decision of the Tax Review Board holding that the appellant was not entitled to use the alternate method of computing Ms mercantile license tax since his operations of converting table but ter into whipped bntter did not constitute manufacturing.

A number of years ago an assistant city solicitor made an apparently incorrect ruling in reference to the assessment of the Philadelphia Mercantile License Tax. That ruling has since been…