Legal Opinion
School District v. Damico, Inc.
Commonwealth Court of Pennsylvania
Decided November 14, 1974No. Appeal, No. 1543 C.D. 1973PublishedCited by 5 opinions
1Opinion of the Court
Opinion by
Judge Wilkinson,
This case challenges the constitutionality of the Philadelphia Business Use and Occupancy Tax enacted by the City Council on June 4, 1970 (Bill No. I860),1 authorizing the imposition of such a tax by the Board of Education of the School District of Philadelphia as it is applied to appellee. That this tax is constitutional in its general application was decided by the Pennsylvania Supreme Court in Wanamaker v. Philadelphia School District, 441 Pa. 567, 274 A. 2d 524 (1971). That taxing legislation may be constitutional in its general application but unconstitutional…
2Cases cited6 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Turco Paint & Varnish Co. v. KalodnerSupreme Court of Pennsylvania · 1936
- Allentown School District Mercantile Tax CaseSupreme Court of Pennsylvania · 1952
- Commonwealth v. Overholt Co., Inc.Supreme Court of Pennsylvania · 1938
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Fidelity Bank, N.A. v. CommonwealthCommonwealth Court of Pennsylvania · 1994
- Donnelly v. Borough of MediaCommonwealth Court of Pennsylvania · 1976
- Royal Bank of Pennsylvania v. CommonwealthCommonwealth Court of Pennsylvania · 1998
- County of Allegheny v. Three Rivers Management Corp.Commonwealth Court of Pennsylvania · 1974
- Fidelity Bank, N.A. v. CommonwealthCommonwealth Court of Pennsylvania · 1994