(Download) "Louis F. Gilberti v. City Pittsburgh" by at Jackson Supreme Court of Tennessee " Book PDF Kindle ePub Free
eBook details
- Title: Louis F. Gilberti v. City Pittsburgh
- Author : at Jackson Supreme Court of Tennessee
- Release Date : January 23, 1986
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 60 KB
Description
years 1977 through 1980. An appeal was taken to the Court of Common Pleas, and the deficiency assessment was affirmed. Commonwealth Court reversed, relying upon Borough of Brookhaven v. Century 21, 57 Pa. Commw.Ct. 211, 425 A.2d 466 (1981) (Tax Enabling Act strictly construed to prohibit borough from imposing business privilege tax on gross receipts from services performed outside the borough), and the case was remanded for recomputation of the Tax owed based only upon gross receipts attributable to activities taking place within the City. The issue to be addressed in the instant appeal, therefore, is whether the City can impose its Tax upon the entire gross receipts of a taxpayer, including the portion of gross receipts derived from services rendered outside the City, when the taxpayers sole business office is located within the City.
 "Louis F. Gilberti v. City Pittsburgh" by at Jackson Supreme Court of Tennessee " Book PDF Kindle ePub Free){kind=link}