Legal Opinion
SCHOOL DIST. CITY OF SCRANTON v. Dale and Dale Design and Development, Inc.
Supreme Court of Pennsylvania
Decided November 19, 1999PublishedCited by 12 opinions
1Opinion of the Court
OPINION
ZAPPALA, Justice.
Appellant, Dale and Dale Design and Development, Inc., challenges the validity of a business privilege tax on the ground that the tax is prohibited by Section 2(11) of the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended, 53 P.S. § 6902(11), and is duplicative of the realty transfer tax. For the reasons that follow, we affirm the order of the Commonwealth Court which upheld the validity of the tax.
Appellant is a contractor engaged in the business of erecting and constructing new residential dwellings and selling them to third parties. From 1987…
2Cases cited8 opinions
- Westinghouse Electric Corp. v. Board of Property AssessmentSupreme Court of Pennsylvania · 1995
- National Biscuit Company v. Commonwealth of PennsylvaniaSupreme Court of the United States · 1958
- Commonwealth v. National Biscuit Co.Supreme Court of Pennsylvania · 1957
- Cheltenham Township v. Cheltenham Cinema, Inc.Supreme Court of Pennsylvania · 1997
- Comach Construction, Inc. v. City of AllentownCommonwealth Court of Pennsylvania · 1993
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Commonwealth v. RevereSupreme Court of Pennsylvania · 2005
- Commonwealth v. MacKSupreme Court of Pennsylvania · 2002
- G. Fish v. Twp of Lower Merion, Aplt.Supreme Court of Pennsylvania · 2015
- Philadelphia Beverage Association v. City of Philadelphia and Frank Breslin, in His Official Capacity as Commissioner of the Philadelphia Department of RevenueCommonwealth Court of Pennsylvania · 2017
- Mid-Atlantic Systems of WPA, Inc. v. The Tax Office of the Municipality of MonroevilleCommonwealth Court of Pennsylvania · 2019
7 more not listed; retrieve them via the Exa API.