Commonwealth Court of Pennsylvania August 3, 1971, Appeal No. 219 C. D. 1971 (Pittsburgh v. Cities Service Oil Co.)

lead-opinion

Opinion by

Judge Rogers,

These are consolidated appeals by the City and the School District of Pittsburgh from judgments of the Court of Common Pleas of Allegheny County awarding appellee, Cities Service Oil Company, refunds of deficiency assessments of mercantile license taxes, penalty and interest paid under protest.