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LEONARD ET AL. v. THORNBURGH ET AL.

No. 1724 C.D. 1983.

75 Pa.Commw. 553 (1983)

Thomas A. Leonard et al., Petitioners v. Richard L. Thornburgh, Governor et al., Respondents.

Commonwealth Court of Pennsylvania.

Decided July 19, 1983.

Attorney(s) appearing for the Case

Thomas A. Leonard, for petitioners.

Jill A. Douthett, Divisional Deputy City Solicitor, with her John M. Myers, Divisional Deputy City Solicitor, Pamela L. Perry, Chief Assistant City Solicitor, and Janet S. Holcombe, Assistant City Solicitor.

William S. Rawls, Executive Deputy Attorney General, with him Maura A. Johnston, Robert Coyne and Allen C. Warshaw, Deputy Attorneys General, and LeRoy S. Zimmerman, Attorney General, for respondents.

Heard July 7, 1983, by President Judge CRUMLISH, JR.

MEMORANDUM OPINION AND ORDER BY PRESIDENT JUDGE CRUMLISH, JR.

Thomas A. Leonard and Kathleen, his wife, and Graveley Roofing Corporation have petitioned this Court in its original equity jurisdiction to have the Non-Resident Cap of the Tax Reform Code of 19711 declared unconstitutional and to enjoin the City of Philadelphia from enforcing recent amendments to both its Wage and Net...

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