Legal Opinion
DelGaizo v. Commonwealth
Commonwealth Court of Pennsylvania
Decided June 16, 2011PublishedCited by 2 opinions
1Opinion of the Court
OPINION BY
Judge BROBSON.
Pursuant to Pa. R.A.P. 1571(i), Theodore J. and Sue L. DelGaizo (Mr. and Mrs. DelGaizo) and Frederick W. and Joan R. Vosbury (Mr. and Mrs. Vosbury), collectively referred to as “Taxpayers,” have filed exceptions to this Court’s November 18, 2010 decision in DelGaizo v. Commonwealth, 8 A.3d 429 (Pa.Cmwlth. 2010) (DelGaizo I). The dispute here focuses on whether Section 307.10(b) of the Tax Reform Code of 1971 (Code)1 violates the *611Uniformity Clause of the Pennsylvania Constitution2 or the Equal Protection Clause of the Fourteenth Amendment of the United States…
2Cases cited5 opinions
- Tool Sales & Service Co. v. CommonwealthSupreme Court of Pennsylvania · 1993
- Scott Electric Co. v. CommonwealthCommonwealth Court of Pennsylvania · 1997
- Scott Electric Co. v. CommonwealthCommonwealth Court of Pennsylvania · 1998
- Wolff v. Director of RevenueSupreme Court of Missouri · 1990
- Delgaizo v. CommonwealthCommonwealth Court of Pennsylvania · 2010
3Cited by2 opinions
- 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
- 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