Breitinger v. Philadelphia

The City appeals from an order restraining the collection of taxes claimed under an ordinance of December 13, 1939, as amended.1

The plaintiff is a resident of the city engaged in the practice of law. His contention is that from year to year, as required by the ordinance, he filed returns and paid all taxes due; that the City has changed its prior understanding of the meaning of the ordinance and has demanded additional taxes for past years and on an increased tax base for the current year; that the ordinance does not authorize the collection of additional tax and that the injunction was…