CITY OF PITTSBURGH, a municipal corporation, and Richard S. Caliguiri, an individual and Mayor, City of Pittsburgh,
v.
COMMONWEALTH of Pennsylvania, Richard L. Thornburgh, Governor, Commonwealth of Pennsylvania, and James I. Scheiner, Secretary of Revenue, Commonwealth of Pennsylvania, Appellees.
Appeal of CITY OF PITTSBURGH at No. 2 W.D. Appeal Docket 1988.
Appeal of Richard S. CALIGUIRI, an individual and Mayor, City of Pittsburgh at No. 25 W.D. Appeal Docket 1988.
Supreme Court of Pennsylvania.https://leagle.com/images/logo.png
Argued September 29, 1988.
Decided May 31, 1989.
Attorney(s) appearing for the Case
D.R. Pellegrini, City Sol., George R. Specter, Deputy City Sol., City of Pittsburgh, Dept. of Law, Pittsburgh, for appellants.
LeRoy S. Zimmerman, Atty. Gen., Susan J. Forney, Senior Deputy Atty. Gen., Michael L. Harvey, Deputy Atty. Gen., John G. Knorr, Chief Deputy Atty. Gen., Harrisburg, for appellees.
Before NIX, C.J., and LARSEN, FLAHERTY, McDERMOTT, ZAPPALA and PAPADAKOS, JJ.
Supreme Court of Pennsylvania.
OPINION
ZAPPALA, Justice.
The City of Pittsburgh and its Mayor1 appeal from the Order of the Commonwealth Court sustaining the Commonwealth's preliminary objections in the nature of a demurrer. 112 Pa.Cmwlth. 188, 535 A.2d 680. The Appellants initiated this litigation by filing a Petition for Review seeking a declaration that § 14 of the Local Tax Enabling Act (LTEA), 53 P.S. § 6914...
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