Airway Arms, Inc. v. Moon Area School District

Full title: Airway Arms, Incorporated et al. v. Moon Area School District. James E…

Court: Commonwealth Court of Pennsylvania

Date published: Apr 30, 1981

59 Pa. Commw. 94 (Pa. Cmmw. Ct. 1981)

428 A.2d 1028

Opinion

Argued November 18, 1980

April 30, 1981.

Argued November 18, 1980, before President Judge CRUMLISH and Judges WILKINSON, JR., ROGERS, BLATT, WILLIAMS, JR., CRAIG and PALLADINO, Judges MENCER and MacPHAIL did not participate.

Appeal, No. 1313 C.D. 1979, from the Order of the Court of Common Pleas of Allegheny County in the case of James E. Tricco, James A. Divis, M. Ralph Mura, Robert M. Gunter, Mary Ellen Andrew, Lorraine F. McCarthy, Linda Puhala, Edward A. Ferrari, Louise Bertig, Janine R. Cater, Diane Pusateri, Ann Cantebury, Leo J. Eckerle, Michael Kontra, John Fiore, E. J. Magneuson, R. U. Moorman, Wayne Barr, M. D. Houser, A. S. Acri, Glenn Hardin, Henry Rougier, Rachella Palaio, Arthur Cox, Robert Biem, Charles Bower, Resident-Petitioners, G. Donald Hansbury, George E. Long, Charles Ebner, William C. Dowling, Nonresident-Petitioners, Grant-Oliver Corporation, Allegheny Airlines and Trans World Airlines, Petitioners v. Moon Area School District, Defendant, No. S.A. 398-79, and in the case of Airways Arms, Incorporated, d/b/a Airport Mobil Service, J. C. Koch, Richard D. Bergman, D. A. Blose, Jr., Ralph Hiltz, John Mehalek, M. M. Aronwitz, Edward J. Ribstein, G. H. Hammill, E. A. Colorito, M. O. Turner, Scott Limbach, Julian W. Sharlet, Ruth M. Rotzler, Ronald E. Beardsley, Eugene J. Dudash, John L. Kalakos, D.C. Hegnes, C. E. K. Fox, R. J. Cagna, Lewis A. Casalandra, F. W. Tissler, William Wolfe, Cornel Bolog, Richard A. Thompson, Greater Pittsburgh Service Corporation, d/b/a Airways Airport Parking, Pittsburgh's Airport Motel, Incorporated, Hilda B. Parker, Executrix of the Estate of Maurice Parker, deceased, C. William Berger, Margaret R. Berger, Daniel M. Berger and Carol Berger, Petitioners v. Moon Area School District, Defendants, No. S.A. 421 of 1979.

Complaint in the Court of Common Pleas of Allegheny County challenging tax. Preliminary objections filed. Preliminary objections denied. Tax declared unconstitutional. NARICK, J. School district appealed to the Commonwealth Court of Pennsylvania. Held: Affirmed.

John A. Robb, Jr., Robb, Leonard Mulvihill, for appellant.

Richard H. Martin, with him Joan P. Feldman, Baskin Sears, and C. William Berger, Berger, Kapetan, Malakoff Meyers, for appellees, Airway Arms, Inc. et al.

Jeffrey S. Blum, with him John S. Bingler, Jr., and Glenn E. Bost, II, Thorp, Reed Armstrong, for appellees, James E. Tricco et al.

OPINION BY JUDGE WILLIAMS, JR., April 30, 1981:

This case comes before the Court on an appeal from the determination of the Court of Common Pleas of Allegheny County that a resolution passed by the Moon Area School District which imposed a fifteen per cent parking tax on users of the parking lots adjacent to the Greater Pittsburgh International Airport is unconstitutional. The lower court found the tax to be in derogation of the Commerce Clause of the United States Constitution and the Due Process Clauses of the United States and Pennsylvania Constitutions. It further held that it exceeded the limitations set by Section 8(4) of the Local Tax Enabling Act No. 1105, Act of December 31, 1965, P.L. 1257, as amended, 53 P. S. § 6908(4).

Having examined the record and relevant law, we hereby affirm and adopt as our own the able Opinion of Judge NARICK, entered to No. S.A. 421-1979 below.

ORDER

AND NOW, the 30th day of April, 1981, the Order of the Court of Common Pleas of Allegheny County dated June 8, 1979 (No. S.A. 421-1979) is hereby affirmed.

Judge WILKINSON, JR. did not participate in the decision in this case.