Legal Opinion

Goldstein v. Pittsburgh School District

Superior Court of Pennsylvania

Decided March 18, 1952No. Appeals, Nos. 153 and 154PublishedCited by 2 opinions

1Opinion of the Court

Opinion by

Reno, J.,

H. W. Goldstein, trading as Anchor Distributing Company, appealed from deficiency mercantile tax assessments including interest and penalties made against him by the School District of Pittsburgh and the City of Pittsburgh. The two appeals were consolidated and the facts agreed upon by stipulation. The court below dismissed both appeals and its orders will be affirmed.

Appellant had been the majority shareholder of the Anchor Distributing Company. The corporation was dissolved on April 30, 1949, and appellant acquired its assets and continued operations in his individual…

2Cases cited21 opinions

  1. Turco Paint & Varnish Co. v. KalodnerSupreme Court of Pennsylvania · 1936
  2. Commonwealth v. Delaware Div. Canal Co.Supreme Court of Pennsylvania · 1889
  3. Callery's AppealSupreme Court of Pennsylvania · 1922
  4. Appeal of FoxSupreme Court of Pennsylvania · 1886
  5. Schmuck v. HartmanSupreme Court of Pennsylvania · 1908

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3Cited by2 opinions

  1. United Utilities, Inc. Stockholders Tax AppealsCommonwealth Court of Pennsylvania · 1972
  2. United Utilities, Inc. Stockholders Tax AppealsCommonwealth Court of Pennsylvania · 1972

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