Legal Opinion
Graybar Electric Co. v. Pittsburgh School District
Supreme Court of Pennsylvania
Decided June 28, 1954No. Appeal, No. 87PublishedCited by 14 opinions
1Opinion of the Court
Opinion by
Mr. Justice Jones,
The Act of June 20, 1947, P. L. 745, as re-enacted and amended, 24 PS § 582.1 et seq., provides that, beginning with the year 1948 and annually thereafter, every school district of the first class shall issue mercantile licenses and levy and collect an annual mercantile license tax at the rate of one-half mill on each dollar of the volume of the annual gross business transacted by wholesale vendors and brokers. The School District of the City of Pittsburgh accordingly levied such tax for the year 1948 and for subsequent years and adopted regulations for the…
2Cases cited6 opinions
- Fidelity-Philadelphia Trust Co. v. HinesSupreme Court of Pennsylvania · 1939
- Keystone Metal Co. v. PittsburghSupreme Court of Pennsylvania · 1953
- Brown & Zortman Machinery Co. v. PittsburghSupreme Court of Pennsylvania · 1953
- Phipps v. KirkSupreme Court of Pennsylvania · 1939
- Goldstein v. Pittsburgh School DistrictSupreme Court of Pennsylvania · 1952
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- General Foods Corp. v. PittsburghSupreme Court of Pennsylvania · 1955
- Hughes v. PittsburghSupreme Court of Pennsylvania · 1954
- City of Pittsburgh v. Royston Service, Inc.Commonwealth Court of Pennsylvania · 1978
- Philadelphia v. LitvinSuperior Court of Pennsylvania · 1967
- Keystone Metal Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
9 more not listed; retrieve them via the Exa API.