CITY OF HBG. v. HOME BLDRS. A. OF M. HBG.

No. 1656 C.D. 1985.

96 Pa.Commw. 549 (1986)

507 A.2d 1307

City of Harrisburg, Appellant v. Home Builders Association of Metropolitan Harrisburg, Appellee.

Commonwealth Court of Pennsylvania.

April 24, 1986.


Attorney(s) appearing for the Case

Jered L. Hock, Metzger, Wickersham, Knauss & Erb, for appellant.

Larry B. Selkowitz, with him, David W. Reager, Widoff, Reager, Selkowitz & Adler, P.C., for appellee.

Thomas L. Wenger, with him, Karen Parenti Gunnison, Wix, Wenger & Weidner, for Amici Curiae, Pennsylvania State Association of Township Supervisors and the Pennsylvania League of Cities.

Argued February 7, 1986, before Judges MacPHAIL and COLINS, and Senior Judge BLATT, sitting as a panel of three.


OPINION BY JUDGE BLATT, April 24, 1986:

The City of Harrisburg (City) appeals here an order of the Court of Common Pleas of Dauphin County entering summary judgment in favor of the Home Builders Association of Harrisburg (Association). The City was ordered to refund sums representing taxes imposed upon gross receipts for the Association's 1983 and 1984 Home Builders Show.

In 1982 the City enacted an "Amusement Tax Ordinance" (Ordinance),1...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases