Legal Opinion
Smith & McMaster, P.C. v. Newtown Borough
Commonwealth Court of Pennsylvania
Decided July 21, 1992No. 149 C.D. 1992PublishedCited by 9 opinions
1Opinion of the Court
PALLADINO, Judge.
James M. McMaster (McMaster) appeals an order of the Court of Common Pleas of Bucks County (trial court) sustaining preliminary objections of Newtown Borough (Borough) and dismissing the complaint of Smith and McMaster, P.C. (Smith). We reverse.
Smith is a law firm located within Newtown Borough. Smith’s class action complaint filed with the trial court on August 6, 1991, alleged that on November 21, 1990, the Borough enacted an ordinance establishing an annual business privilege tax of $100 taxing Smith and other businesses located within Newtown Borough. The complaint…
2Cases cited4 opinions
- Miller v. KistlerCommonwealth Court of Pennsylvania · 1990
- Smolow v. PA. DEPT. OF REV.Commonwealth Court of Pennsylvania · 1988
- Glendon Civic Ass'n v. Borough of GlendonCommonwealth Court of Pennsylvania · 1990
- Home Oldsmobile Co. v. Township of PineCommonwealth Court of Pennsylvania · 1982
3Cited by9 opinions
- Penn Title Insurance Co. v. DeshlerCommonwealth Court of Pennsylvania · 1995
- Jones v. City of PhiladelphiaCommonwealth Court of Pennsylvania · 2006
- Lee v. Municipality of Bethel ParkCommonwealth Court of Pennsylvania · 1993
- Bell v. Rockview State Correctional FacilityCommonwealth Court of Pennsylvania · 1993
- Board of Directors of Palmyra Area School District v. Palmyra Area Education Ass'nCommonwealth Court of Pennsylvania · 1994
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