Legal Opinion
Airway Arms, Inc. v. Moon Area School District
Supreme Court of Pennsylvania
Decided May 28, 1982No. 81-1-66 and 81-1-67PublishedCited by 17 opinions
1Opinion of the Court
OPINION
NIX, Justice.
The Moon Area School District (District) imposed a local tax on paid parking in the district. In this consolidated appeal, 1 we are asked to consider whether 1) appellees have standing to prosecute the actions, 2) the tax violates the Commerce and Due Process Clauses of the United States Constitution and 3) such a tax is authorized under the Local Tax Enabling Act, Act No. 511 of 1965, as amended, 53 P.S. § 6901 et seq. (the Act).
I
On March 26, 1979 Moon Area School District pursuant to the Act enacted Resolution 79-2 which sets out a parking tax upon parking in all…
2Cases cited28 opinions
- Hunt v. Washington State Apple Advertising CommissionSupreme Court of the United States · 1977
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Wm. Penn Parking Garage, Inc. v. City of PittsburghSupreme Court of Pennsylvania · 1975
23 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Allegheny County v. MonzoSupreme Court of Pennsylvania · 1985
- Moon Area School District v. GarzonySupreme Court of Pennsylvania · 1989
- Tredyffrin-Easttown School District v. Valley Forge Music Fair, Inc.Commonwealth Court of Pennsylvania · 1993
- Airpark International I v. Interboro School DistrictCommonwealth Court of Pennsylvania · 1996
- Airpark International I v. Interboro School DistrictSupreme Court of Pennsylvania · 1999
12 more not listed; retrieve them via the Exa API.