CARPENTER AND CARPENTER v. JOHNSTOWN


146 Pa.Commw. 274 (1992)

605 A.2d 456

CARPENTER AND CARPENTER, Certified Public Accountants, a Pennsylvania Professional Corporation, Appellant, v. CITY OF JOHNSTOWN and Greater Johnstown School District, Appellees.

Commonwealth Court of Pennsylvania.

Decided March 11, 1992.

Petition for Allowance of Appeal Denied September 14, 1992.


Attorney(s) appearing for the Case

Michael W. Sahlaney, for appellant.

John J. Kuzmiak and Samuel F. Rizzo, for appellees.

Before CRAIG, President Judge, and DOYLE, J., and SILVESTRI, Senior Judge.


CRAIG, President Judge.

This is an appeal by Carpenter and Carpenter (taxpayer), a professional corporation accounting firm, of a judgment on the pleadings entered by the Court of Common Pleas of Cambria County. We reverse the trial court's decision and remand the case.

A business privilege tax duly advertised by the City of Johnstown and the Greater Johnstown School District was enacted by both the...

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