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Legal Opinion

Koolvent Aluminum Awning Co. v. Pittsburgh

Superior Court of Pennsylvania

Decided June 11, 1958No. Appeals, Nos. 1 and 6PublishedCited by 8 opinions

1Opinion of the Court

Opinion by

Woodside, J.,

This opinion is written on two appeals taken from judgments entered in mercantile tax cases by the County Court of Allegheny County in favor of Koolvent Aluminum Awning Co. of Pittsburgh and against the City of Pittsburgh in the one case, and the School District of Pittsburgh in the other ease.

The Act of June 20, 1947, P. L. 745, 24 PS §582.1 et seq., imposes an annual mercantile license tax upon “dealers in goods, wares and merchandise” within the School District of Pittsburgh. See section 4 of the above act, 24 PS §582.4. “Dealer”, by statutory definition, does “. . .…

2Cases cited31 opinions

  1. Norris Bros. v. CommonwealthSupreme Court of Pennsylvania · 1856
  2. Armour and Co. v. PittsburghSupreme Court of Pennsylvania · 1949
  3. Commonwealth v. Weiland Packing Co.Supreme Court of Pennsylvania · 1928
  4. Commonwealth v. Sunbeam Water Co.Supreme Court of Pennsylvania · 1925
  5. Rieck-McJunkin Dairy Co. v. Pittsburgh School DistrictSupreme Court of Pennsylvania · 1949

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3Cited by8 opinions

  1. Hazen Engineering Co. v. PittsburghSuperior Court of Pennsylvania · 1959
  2. Koolvent Aluminum Awning Co. v. PittsburghSuperior Court of Pennsylvania · 1960
  3. Titzel Engineering, Inc. Mercantile Tax CaseSuperior Court of Pennsylvania · 1964
  4. City of Bradford v. Pecora, Pennsylvania Court of Common Pleas, McKean County1966
  5. Electric Welding Co. v. Pittsburgh School DistrictSuperior Court of Pennsylvania · 1958

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