Fischer v. Pittsburgh

Opinion by

Mb. Chief Justice Horace Stern,

We allowed this appeal from a decision of the Superior Court (178 Pa. Superior Ct. 16, 112 A. 2d 814) affirming an order of the Court of Common Pleas of Allegheny County which held that plaintiffs were not subject to an earned income tax imposed by an ordinance of the City of Pittsburgh.

Plaintiffs are a partnership engaged in the manufacture of bed springs and allied products. The ordinance in question was enacted under and by virtue of the authority granted by the Act of June 25, 1947, P. L. 1145, which authorized certain political subdivisions,…