FISH v. TOWNSHIP OF LOWER MERION

No. 29 MAP 2015

128 A.3d 764 (2015)

George D. FISH, Stephen Hrabrick and Jonathan A. Briskin, Appellees, v. TOWNSHIP OF LOWER MERION, Appellant.

Supreme Court of Pennsylvania.

Decided December 21, 2015.


Attorney(s) appearing for the Case

Kathleen Marie Thomas, Esq. , Hladik, Onorato & Pearlstine, LLP, Ambler, for Township of Lower Merion.

Jennifer Walters Brown, Esq. , Christopher Michael Curci, Esq. , Flamm Walton PC, Allentown, for Radnor Township et al.

Robert Michael Careless, Esq. , Sean Patrick Kilkenny, Esq. , Law Office of Sean Kilkenny LLC, David Jonathan Sander, Esq. , Friedman Shuman P.C., for Mun. of Norristown, Whitemarsh Twp., East Norriton Twp., and Boro. of Jenkintown.

Frances Ann Fruhwirth, Esq. , City of Allentown Solicitor's Office, Susan Ellis Wild, Esq. , Allentown, for City of Allentown.

Allan Hyman Freedman, Esq. , Pamela E. Lewis, Esq. , Briskin & Lewis, Bryn Mawr, for George D. Fish, Stephen Hrabrick and Jonathan A. Briskin.

SAYLOR, C.J., EAKIN, BAER, TODD, STEVENS, JJ.


OPINION

In this appeal by allowance, we address whether the Local Tax Enabling Act's prohibition on taxing leases precludes a municipality from applying its business privilege tax to businesses whose sole income consists of rent payments on leased real property.

Appellant Lower Merion Township is a...

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