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ALLEGHENY CO. v. MOON TWP.

436 Pa. 54 (1969)

Allegheny County v. Moon Township, Appellant.

Supreme Court of Pennsylvania.

November 11, 1969.

Attorney(s) appearing for the Case

John A. Metz, Jr., with him Erik F. Lawson, Jr., for appellant.

Francis A. Barry, Deputy County Solicitor, with him Maurice Louik, County Solicitor, for Allegheny County, appellee.

Leonard Boreman, with him Baskin, Boreman, Sachs, Gondelman & Craig, for appellee.

Before BELL, C.J., JONES, COHEN, EAGEN, O'BRIEN, ROBERTS and POMEROY, JJ.

OPINION BY MR. JUSTICE ROBERTS, November 11, 1969:

For a number of years, Moon Township has sought to tax various portions of the Greater Pittsburgh Airport. It has not always been successful. In December of 1966, the township passed an ordinance providing for a ten percent tax on the gross receipts of each commercial parking lot in the township. One of these lots is located at the airport; it is owned by Allegheny County and run by a concessionaire.

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