PENN HILLS S.D. v. MUN. OF PENN HILLS

Nos. 649 C.D. 1988 and 650 C.D. 1988.

124 Pa.Commw. 113 (1989)

555 A.2d 302

Penn Hills School District, Appellant v. The Municipality of Penn Hills, Appellee. The Penn Hills School District, Appellant v. Domenic D'Achille et al., Appellees.

Commonwealth Court of Pennsylvania.

March 9, 1989.


Attorney(s) appearing for the Case

John M. Tighe, for appellant.

Wayne DeLuca, with him, August C. Damian, Damian & DeLuca, for appellee, The Municipality of Penn Hills.

Ira Weiss, for appellees, Domenic D'Achille, et al.

Argued May 26, 1988, before Judges COLINS and SMITH, and Senior Judge KALISH, sitting as a panel of three.


OPINION BY JUDGE SMITH, March 9, 1989:

Penn Hills School District (District) appeals from two orders of the Court of Common Pleas of Allegheny County entered on February 17, 1988 which were consolidated for review by this Court. The trial court, at No. 650 C.D. 1988 (Taxpayers' appeal), declared that the District's mercantile and license tax (mercantile tax) enacted by resolution adopted June 16, 1987, shall...

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