Lefferts v. City of Philadelphia

Lewis, P. J., and Carroll, J.,

This class action in equity has been brought by William Reuben Lefferts on his own behalf and on behalf of the members of the Philadelphia Chapter of the Pennsylvania Institute of Certified Public Accountants.

The question for our determination is whether persons engaged in a profession or rendering personal services who maintain offices solely in Philadelphia can be compelled to pay a tax to the city on their gross income, although such income was received in whole or in part for services performed outside of Philadelphia.

Pursuant to the adoption of the…