Legal Opinion
Rieders, Travis, Mussina, Humphrey & Harris v. City of Williamsport
Commonwealth Court of Pennsylvania
Decided July 30, 1990PublishedCited by 8 opinions
1Opinion of the Court
PELLEGRINI, Judge.
Rieders, Travis, Mussina, Humphrey & Harris (Rieders) appeal the dismissal of a complaint filed as a class action for declaratory judgment in the Court of Common Pleas of Lycoming County, by which Rieders sought an exemption from the City of Williamsport and Williamsport Area School District (School District) business privilege tax.
The School District enacted a Mercantile and Business Privilege Tax (Ordinance) pursuant to the authority conferred by the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. § 6901-6924. The tax is imposed upon the…
2Cases cited9 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Leahey v. FarrellSupreme Court of Pennsylvania · 1949
- City of Pittsburgh v. Allegheny Valley BankSupreme Court of Pennsylvania · 1980
- Maunus v. Com., State Ethics Com'nSupreme Court of Pennsylvania · 1988
- Commonwealth v. Wilsbach Distributors, Inc.Supreme Court of Pennsylvania · 1986
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Equitable Life Assurance Society of the United States v. MurphyCommonwealth Court of Pennsylvania · 1993
- City of Philadelphia v. Tax Review Board Ex Rel. ScottCommonwealth Court of Pennsylvania · 1992
- Cherry v. City of PhiladelphiaCommonwealth Court of Pennsylvania · 1993
- EQUITABLE LIFE ASSUR. SOC. v. MurphyCommonwealth Court of Pennsylvania · 1993
- Provident Mutual Life Insurance Co. of Philadelphia v. Tax Review Board of PhiladelphiaCommonwealth Court of Pennsylvania · 1995
3 more not listed; retrieve them via the Exa API.