Cheltenham Township v. Cheltenham Cinema, Inc.

548 Pa. 385 (1997)

697 A.2d 258

CHELTENHAM TOWNSHIP, Appellant,

v.

CHELTENHAM CINEMA, INC., Appellee.

Supreme Court of Pennsylvania.

Argued October 16, 1996.

Decided June 18, 1997.

Reargument Denied September 5, 1997.

Andrew B. Canton, for Cheltenham Township.

Roberta B. Binder, Blue Bell, for Appellants.

Lewis A. Grafman, Gaele McLaughlin Barthold, Philadelphia, for Chelterham Cinema, Inc.

Before FLAHERTY, C.J., and ZAPPALA, CAPPY, CASTILLE and NIGRO, JJ.

OPINION

NIGRO, Justice.

In this business privilege tax case, Cheltenham Cinema ("the Cinema") operated a movie theater in Cheltenham Township ("the…