Leonard v. Thornburgh

Opinion by

President Judge Crumlish, Jr.,

Kathleen Leonard and Secretary of Revenue James I. Schemer each have filed cross-motions for summary judgment in this action where at issue is the constitutionality of Section 359(b) of the Tax Reform Code of 1971,1 the so-called Philadelphia NonResident Wage Tax Cap, and Philadelphia Ordinance No. 1716.2 We deny Secretary Schemer’s motion and *4grant Leonard’s motion for summary judgment in part, declaring the Non-Resident Wage Tax Cap and Ordinance No. 1716 to be unconstitutional. This holding is prospective, and we rule that it is to take effect on the…