Lyman v. City of Philadelphia

Opinion by

Senior Judge Barbieri,

This is an appeal by Cletus P. Lyman, and Richard A. Ash, Appellants,1 from an order of the Court of Common Pleas of Philadelphia County dismissing their declaratory judgment complaint. We reverse.

*496Appellants are both attorneys-at-law who are licensed to practice law by the Supreme Court of Pennsylvania. In May, 1985, they filed a complaint in equity in common pleas court seeking declaratory relief that provisions of the Philadelphia Code imposing business and mercantile taxes and licenses were unconstitutional as applied to attorneys. The taxes are imposed and…