Legal Opinion
Township of Lower Merion v. Qed, Inc.
Commonwealth Court of Pennsylvania
Decided August 13, 1999PublishedCited by 12 opinions
1Opinion of the Court
FLAHERTY, Judge.
The first class Township of Lower Mer-ion (Township) filed a complaint in equity and law against a general contracting company, QED, Inc. (QED) on October 16, 1991 in the Montgomery County Court of Common Pleas (trial court), attempting to enforce the provisions of the local business privilege tax (the Business Privilege Tax) enacted pursuant to the Local Tax Enabling Act (LTEA), requiring the registration of a trade or business with the Township and the payment of a registration fee and of a tax based upon the company’s gross receipts. 1
Following a bench trial, the trial…
2Cases cited7 opinions
- Gilberti v. City of PittsburghSupreme Court of Pennsylvania · 1986
- Appeal of Chartiers Valley School DistrictCommonwealth Court of Pennsylvania · 1982
- Westmoreland County Industrial Development Authority v. Allegheny County Board of Property AssessmentCommonwealth Court of Pennsylvania · 1999
- Appeals of Chartiers Valley School DistrictSupreme Court of Pennsylvania · 1983
- Airpark International I v. Interboro School DistrictCommonwealth Court of Pennsylvania · 1996
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Northwood Construction Co. v. Township of Upper MorelandSupreme Court of Pennsylvania · 2004
- V.L. Rendina, Inc. v. City of HarrisburgSupreme Court of Pennsylvania · 2007
- Newspaper Holdings, Inc. v. New Castle Area School DistrictCommonwealth Court of Pennsylvania · 2006
- Township of Lower Merion v. QED, INC.Commonwealth Court of Pennsylvania · 2000
- V.L. Rendina, Inc. v. City of HarrisburgCommonwealth Court of Pennsylvania · 2004
7 more not listed; retrieve them via the Exa API.