City of Philadelphia v. Lerner

OPINION

JUSTICE WECHT1

Nathan Lerner appeals the Commonwealth Court’s order denying his request for relief. We granted allocatur to address the following issue:

[Whether t]he Commonwealth Court [properly] decided that [it was] constrained by its own decision in Krug v. City of Philadelphia, 152 Pa.Cmwlth. 475, 620 A.2d 46 (1993)[,] to sustain a judgment for a tax assessment where . the Common Pleas Court found that there was no rational basis for the amount allegedly owed by the [p]etitioner and the Commonwealth Court stated that the City’s tactics may well lack authority in law.

City of…