Shelburne Sportswear, Inc. v. Philadelphia

Opinion by

Mr. Justice Roberts,

This appeal presents a question under the Philadelphia Mercantile License Tax.1 An assessment thereunder was made by the City of Philadelphia against appellee, Shelburne Sportswear, Inc., a Pennsylvania corporation, for the years 1959 and 1960. Shelburne appealed to the Tax Review Board of the City of Philadelphia, which sustained the imposition of the tax.2 A further appeal to the Court of Common Pleas of Philadelphia County resulted in the decision of the Tax Review Board being reversed and the assessment being set aside.3 The decision of the Court of Common…