Supreme Court of Pennsylvania, 1997

Airpark International I v. Interboro School District

Supreme Court of Pennsylvania · Decided June 23, 1997

694 A.2d 618; 548 Pa. 63; 1997 Pa. LEXIS 1200 (Atlantic Reporter, Second Series)

Cases that cite this one

1 later published case cites this decision.

W.H. Newbolds Son & Co. v. Commonwealth (Pa. Commw. Ct. 1999)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

ORDER

PER CURIAM.

AND NOW, this 23rd day of June, 1997, the Petition for Allowance of Appeal is hereby GRANTED, BUT LIMITED to the following issues:

whether the Commonwealth Court erred in characterizing the School District’s tax as a “transaction” tax; and

whether the Commonwealth Court’s decision undermines the intent of the Pennsylvania Legislature, expressed in the Local Tax Reform Act, to prohibit political subdivisions from enacting business privilege or mercantile taxes measured by gross receipts.

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