Blauner's, Inc. v. Philadelphia (1938)
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· 125 citation events
across 18 courts.
Showing the 18 strongest citers on record
(one row per citing case, strongest signal kept).
Treatment trajectory · 1938 → 2026 · click a year to view the case as of then
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Williams, L., Aplts v. City of Phila (2018)
Drug Co. v. City of Pittsburgh , 358 Pa. 454 , 457-58, 57 A.2d 849 , 850-51 (1948) (differentiating a municipal mercantile license tax from the state foreign corporate franchise and corporate net income taxes, although all applied to "businesses"); Blauner's, Inc. , 330 Pa. at 346 , 198 A. at 892 (determining that a City sales tax did not duplicate a state mercantile license tax, since the City taxed sales whereas the Commonwealth taxed the privilege of conducting business, …
determining that a City sales tax did not duplicate a state mercantile license tax, since the City taxed sales whereas the Commonwealth taxed the privilege of conducting business, notwithstanding that both taxes were measured by gross receipts
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G. Fish v. Twp of Lower Merion, Aplt. (2015)
See, e.g., Blauner’s, Inc. v. City of Phila., 330 Pa. 342, 346 , 198 A. 889 , 892 (1938) (“The city tax is a levy on sales, the state tax is a levy imposed for the privilege of conducting a particular kind of business, albeit the amount of the tax is measured by gross sales.”).
“The city tax is a levy on sales, the state tax is a levy imposed for the privilege of conducting a particular kind of business, albeit the amount of the tax is measured by gross sales.”
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Williams, L., Aplts v. City of Phila (2018)
Drug Co. v. City of Pittsburgh, 358 Pa. 454, 457-58 , 57 A.2d 849, 850-51 (1948) (differentiating a municipal mercantile license tax from the state foreign corporate franchise and corporate net income taxes, although all applied to “businesses”); Blauner’s, Inc., 330 Pa. at 346 , 198 A. at 892 (determining that a City sales tax did not duplicate a state mercantile license tax, since the City taxed sales whereas the Commonwealth taxed the privilege of conducting business, not…
determining that a City sales tax did not duplicate a state mercantile license tax, since the City taxed sales whereas the Commonwealth taxed the privilege of conducting business, notwithstanding that both taxes were measured by gross receipts
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Philadelphia Beverage Association v. City of Philadelphia and Frank Breslin, in His Official Capacity as Comm… (2017)
Id. at 526-28 .20 In Blauner’s, Inc., 198 A. at 891, the Supreme Court held that a City ordinance imposing a sales tax did not “invade the field pre-empted by the Commonwealth” under a capital stock tax because “the ordinance taxes neither the (continued…) shall not be collected more than once in respect to any bottled soft drink or soft drink syrup manufactured, sold, used or distributed in this State.
There is no question as to the legálity, under the authority granted by the Act of 1947, of the tax imposed *257 by the borough on the privilege of attending any amusement, or as to the right of the borough to compel all persons, co-partnerships, associations and corporations within its jurisdiction to act as its agents in collecting the tax: (Blauner’s, Inc. v. Philadelphia, 330 Pa. 340, 347, 348 , 198 A. 889 , 892).
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Hixon v. City of Philadelphia (1938)
The Supreme Court of Pennsylvania, in the very recent case of Blauner’s, Inc., et al., v. City of Philadelphia et al., 330 Pa. 340, 342 (1938), upheld the validity of the city sales tax as applied to sales by corporations, and dismissed the argument that, because the State had already taxed corporate net incomes, the Act of 1932 prohibited such a city tax on sales by corporations.
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Commonwealth v. Morris (2004)
Compare Blauner’s Inc. v. City of Phila., 198 A. 889 , 893, 330 Pa. 340 (1938) (common law definitions irrelevant where statute contains its own definition); Kohn v. City of Phila., 151 Pa.Super. 635 , 30 A.2d 672, 675 (1943) (“None of these cases [reciting common law definitions of ‘sale’] has any relevancy-here where ‘sale’ is defined by the ordinance.”).
common law definitions irrelevant where statute contains its own definition
See also, Blauner's Inc. et al. v. Phila., 330 Pa. 340 , 198 A. 889 .
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N. Pa. Power Co. v. Pa. P.U.C. (1938)
See also, Blauner's Inc. et al. v. Phila., 330 Pa. 340 , 198 A. 889 .
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Garcia, D., Aplt. v. Foot Locker (2025)
As this Court has explained regarding the predecessor statutes,12 Pennsylvania law “places upon the vendors at retail sales . . . the duty of collection and remission of the sales tax.” Commonwealth v. Shafer, 202 A.2d 308, 311 (Pa. 1964); see also Blauner’s v. City of Phila., 198 A. 889 , 892 (Pa. 1938) (discussing Commonwealth’s power to impose duty of tax collection upon merchants).
discussing Commonwealth’s power to impose duty of tax collection upon merchants
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Garcia, D., Aplt. v. American Eagle (2025)
As this Court has explained regarding the predecessor statutes,12 Pennsylvania law “places upon the vendors at retail sales . . . the duty of collection and remission of the sales tax.” Commonwealth v. Shafer, 202 A.2d 308, 311 (Pa. 1964); see also Blauner’s v. City of Phila., 198 A. 889 , 892 (Pa. 1938) (discussing Commonwealth’s power to impose duty of tax collection upon merchants).
discussing Commonwealth’s power to impose duty of tax collection upon merchants
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Dakoski v. Urda (1976)
See Blauner’s, Inc. v. Philadelphia, 330 Pa. 342 , 198 A. 889 (1938); Wilson v. Philadelphia School District, 328 Pa. 225 , 195 A. 90 (1937).
See Blauner’s Inc. v. Philadelphia, supra at 345, 198 Atl. at 891 .
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Swatara Township v. Automatic Bowling Centre, Inc. (1965)
See, e.g., Blauner’s, Inc. v. Philadelphia, 330 Pa. 342 , 198 Atl. 889 (1938); Turco Paint & Varnish Co. v. Kalodner, 320 Pa. 421 , 184 Atl. 37 (1936).
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Swatara Twp. v. AUTO. BOWLING C., INC. (1965)
See, e.g., Blauner's, Inc. v. Philadelphia, 330 Pa. 342 , 198 Atl. 889 (1938); Turco Paint & Varnish Co. v. Kalodner, 320 Pa. 421 , 184 Atl. 37 (1936).
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Murray v. Philadelphia (1950)
See generally, Blauner's, Inc., v. Phila., 330 Pa. 342 , 198 A. 889 (1938); Philadelphia v. Samuels, 338 Pa. 321 , 12 A. 2d 79 (1940); Federal Drug Co. v. Pittsburgh, 358 Pa. 454 , 57 A. 2d 849 (1948); Lawrence Twp.
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Allegheny County Motor Co. v. Pittsburgh (1948)
But, actually, the tax, as Section 34 (a) of the Act discloses, was “upon the gross receipts from all sales of tangible-personal property, consisting of goods, wares, or merchandise” for “the privilege of engaging in business as a retailer”, — -veritably the same as a mercantile license tax, as the latter has frequently been recognized by both “this Court and the Superior Court . . .”: see Blauner’s, Inc., v. Philadelphia, 330 Pa. 342, 346 , 198 A. 889 , and cases there cite…
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Philadelphia v. Samuels (1940)
Mr. Justice Maxey did not participate in the decision of these appeals. , L ■ 1 The legislative power to delegate the right to tax is settled: see Blauner’s, Inc., v. Phila., 330 Pa. 342, 344 , 198 A. 889 . 2 This Act was considered in Peoples Natural Gas Co. v. Pittsburgh, 317 Pa. 1 , 175 A. 691 . 3 Act of May 16, 1935, P. L. 208, as amended, 12 PS section 3420a et seq. 4 See Kelley v. Kalodner, 320 Pa. 180, 186 , 181 A. 598 ; Turco Paint & Varnish Co. v. Kalodner, 320 Pa. …