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LEVENTHAL v. CITY OF PHILADELPHIA

518 Pa. 233 (1988)

542 A.2d 1328

Norman LEVENTHAL, Alan Leventhal and Edwin Sidman, t/a Philadelphia HSR Limited Partnership v. The CITY OF PHILADELPHIA, the Department of Revenue of the City of Philadelphia, and the Pennsylvania Convention Center Authority.

Supreme Court of Pennsylvania.

Decided May 24, 1988.

Attorney(s) appearing for the Case

Henry W. Sawyer, III, Philadelphia, for petitioner.

Barbara W. Mather, Richard J. Gold, First Deputy City Solicitor, Seymour Kurland, Philadelphia, for respondent.

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

OPINION OF THE COURT

PAPADAKOS, Justice.

This opinion follows pursuant to our per curiam Order of January 22, 1988, affirming the order of a specially-appointed three-judge panel of the Court of Common Pleas of Philadelphia County which upheld the constitutionality of the Convention Center Authority Act of 19861 and the Hotel Room Rental Tax2 under both the...

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