Legal Opinion
Alco Parking Corp. v. City of Pittsburgh
Commonwealth Court of Pennsylvania
Decided June 8, 1972No. Appeal, No. 643 C.D. 1971PublishedCited by 11 opinions
1Opinion of the Court
Opinion by
Judge Rogers,
The City of Pittsburgh in December 1969, pursuant to The Local Tax Enabling Act of December 31, 1965, P. L. 1257, 53 P.S. §6901, et seq., enacted an ordinance imposing upon all parking transactions of operators of nonresidential parking places a tax at the rate of twenty per centum of the gross receipts from such transactions received during the year commencing February 1, 1970 and thereafter. The city has imposed a tax identical except as to rate since the year 1962, the ordinance imposing such prior to the year 1965 having been imposed under the Act of June 25, 1947,…
2Cases cited27 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Heiner v. DonnanSupreme Court of the United States · 1932
- Loan Assn. v. TopekaSupreme Court of the United States · 1875
22 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Wm. Penn Parking Garage, Inc. v. City of PittsburghSupreme Court of Pennsylvania · 1975
- City of Pittsburgh v. Alco Parking Corp.Supreme Court of the United States · 1974
- Alco Parking Corp. v. PittsburghSupreme Court of Pennsylvania · 1973
- Airpark International I v. Interboro School DistrictCommonwealth Court of Pennsylvania · 1996
- Womeldorf, Inc. v. Commonwealth, Unemployment Compensation Board of ReviewCommonwealth Court of Pennsylvania · 1981
6 more not listed; retrieve them via the Exa API.