Legal Opinion
Commonwealth v. Mercadante
Commonwealth Court of Pennsylvania
Decided May 24, 1996PublishedCited by 5 opinions
1Opinion of the Court
LORD, Senior Judge.
The Commonwealth of Pennsylvania (Commonwealth) appeals a Fayette County Court of Common Pleas order granting Salvatore Mercadante’s motion in arrest of judgment.
Mercadante owns Merc’s Restaurant in the City of Uniontown (City). He was prosecuted and found guilty of violating what is known as City Ordinance 395 (Ordinance) by failing to file gross receipt tax returns. The codified Ordinance provides in relevant part:
395.04 RATES OF TAXATION
Every person engaging in any of the following occupations or businesses in the City shall pay a gross receipts tax for the fiscal year…
2Cases cited12 opinions
- Walters v. City of St. LouisSupreme Court of the United States · 1954
- Allentown School District Mercantile Tax CaseSupreme Court of Pennsylvania · 1952
- Leonard v. ThornburghSupreme Court of Pennsylvania · 1985
- Knisely v. CotterelSupreme Court of Pennsylvania · 1900
- F. J. Busse Co. v. PittsburghSupreme Court of Pennsylvania · 1971
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In Re Property Situate Along Pine Road in Earl TownshipCommonwealth Court of Pennsylvania · 1999
- City of Allentown v. MSG Associates, Inc.Commonwealth Court of Pennsylvania · 2000
- City of Allentown v. MSG Associates, Inc.Commonwealth Court of Pennsylvania · 2000
- Unisys Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 1999
- Unisys Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 1999