LEONARD ET AL. v. THORNBURGH ET AL.

No. 1724 C.D. 1983.

83 Pa.Commw. 1 (1984)

Thomas A. Leonard and Kathleen Leonard and Graveley Roofing Corporation, Petitioner v. Richard L. Thornburgh, Governor, Commonwealth of Pennsylvania, and James I. Scheiner, Secretary of Revenue, Commonwealth of Pennsylvania, and William J. Green, Mayor, City of Philadelphia, and Joseph W. Brown, Director of Finance, City of Philadelphia, and Eugene L. Cliett, Jr., Revenue Commissioner, City of Philadelphia, Respondents.

Commonwealth Court of Pennsylvania.

May 31, 1984.


Attorney(s) appearing for the Case

Thomas A. Leonard, with him, James P. Leonard and Steven L. Friedman and Edmunds J. Brokans, Dilworth, Paxson, Kalish and Kauffman, for petitioners.

Maura A. Johnston, Deputy Attorney General, with her, Robert Coyne, Deputy Attorney General, Allen C. Warshaw, Deputy Attorney General, Chief of Special Litigation, LeRoy S. Zimmerman, Attorney General, and Richard J. Welsh, for respondents, Richard L. Thornburgh, Governor and James I. Scheiner, Secretary of Revenue, Commonwealth of Pennsylvania.

Barbara W. Mather, City Solicitor, with her, Jill A. Douthett, Divisional Deputy City Solicitor, John M. Myers, Deputy City Solicitor, Janet S. Holcombe, Assistant City Solicitor, and Pamela L. Perry, Chief Assistant City Solicitor, for respondents, Green, Brown and Cliett, Jr.

Charles W. Bowser, with him, Kevin William Gibson, Pechner, Dorfman, Wolffe, Rounick & Cabot, for Amicus Curiae, City Council of Philadelphia.

Ronald Witkowski, Montgomery, McCracken, Walker and Rhoads, for Amicus Curiae, Non-Resident Taxpayers Association.

Argued March 13, 1984, before President Judge CRUMLISH, JR. and Judges WILLIAMS, JR., CRAIG, MacPHAIL, BARRY and COLINS.


OPINION BY PRESIDENT JUDGE CRUMLISH, JR., May 31, 1984:

Kathleen Leonard and Secretary of Revenue James I. Scheiner each have filed cross-motions for summary judgment in this action where at issue is the constitutionality of Section 359(b) of the Tax Reform Code of 1971,1 the so-called Philadelphia Non-Resident Wage Tax Cap, and Philadelphia Ordinance No. 1716.2 We deny Secretary Scheiner's motion and

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