Towle v. Bethel Park Borough

FINKELHOR, J.,

—The above declaratory judgment action is before the court on cross motions for summary judgment filed on behalf of defendant municipality and intervenor school district. The case concerns an interpretation of the “credit” provisions of the Local Tax Enabling Act, 53 P.S. §6901 et seq. (Purdon’s 1972 and Supp. 1984) (LTEA).

The issue is whether plaintiff is entitled to claim a dollar-for-dollar credit on taxes paid on income from sources outside Pennsylvania or whether such credit is limited to the amount of tax that would have been paid on the same income had it been earned in…