# Kerchner, Marshall & Co. v. Pittsburgh

> Supreme Court of Pennsylvania · January 2, 1962 · 406 Pa. 158

URL: https://www.frixlaw.com/law-library/cases/9699094

## Case

- **Full name:** Kerchner, Marshall & Company v. Pittsburgh, Appellant. Kerchner, Marshall & Company v. Pittsburgh School District, Appellant
- **Court:** Supreme Court of Pennsylvania
- **Decided:** January 2, 1962
- **Citations:** 406 Pa. 158; 176 A.2d 645
- **Precedential status:** Published
- **Opinion:** Dissent by Bell
- **Judges:** Bell, Musmanno, Jones, Cohen, Eagen, Alpern
- **Cited by:** 8 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9699094

## Opinion text

*163 Dissenting Opinion by
Mr. Chief Justice Bell:
In my judgment, Paper Products Company v. Pittsburgh, 391 Pa. 87 , 137 A. 2d 253 , directly rules this ease and appellee is subject to the mercantile license tax only as a wholesale vendor. It must not be forgotten that tax statutes must be construed most strongly against the taxing authorities. I would affirm on the opinion of Ralph H. Smith, J., speaking for the lower Court.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9699094. Public record. Not legal advice.