LEONARD v. THORNBURGH


507 Pa. 317 (1985)

489 A.2d 1349

Thomas A. LEONARD, et al., Appellee, v. Richard L. THORNBURGH, Governor, et al., Appellants.

Supreme Court of Pennsylvania.

Decided April 3, 1985.


Attorney(s) appearing for the Case

LeRoy S. Zimmerman, Atty. Gen., Maura A. Johnston, Deputy Atty. Gen., Dauphin Co., Barbara W. Mather, Janet Stern Holcombe, Philadelphia, for appellants.

Barbara W. Mather, Philadelphia, for City of Philadelphia at No. 94.

Maura A. Johnston, Deputy Atty. Gen., at No. 95.

Charles W. Bowser, Philadelphia, for amicus curiae City Council.

Thomas A. Leonard, James P. Leonard, Steven L. Friedman, Philadelphia, for Kathleen Leonard.

Edmunds J. Brokans, Elizabeth A. Read, Philadelphia, for amicus curiae Non-Resident Taxpayers.

Before NIX, C.J., and LARSEN, FLAHERTY, McDERMOTT, HUTCHINSON, ZAPPALA and PAPADAKOS, JJ.


OPINION OF THE COURT

FLAHERTY, Justice.

This is an appeal from an order of the Commonwealth Court which declared unconstitutional Section 359(b) of the Tax Reform Code of 1971, 72 P.S. § 7359(b) (Supp.1984), known as the Philadelphia Non-Resident Wage Tax Cap, and Philadelphia Ordinance No. 1716. Leonard v. Thornburgh, 83 Pa.Commw. 1, 477 A.2d 577 (1984). The Non-Resident Wage Tax Cap limits to 4 5/16...

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