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G.A. & F.C. WAGMAN, INC. v. MANCHESTER T.

No. 1676 C.D. 1985.

98 Pa.Commw. 241 (1986)

511 A.2d 255

G.A. & F.C. Wagman, Inc., Appellant v. Manchester Township, Appellee.

Commonwealth Court of Pennsylvania.

Argued May 13, 1986.

Attorney(s) appearing for the Case

Neal S. West, with him, John S. Oyler, McNees, Wallace & Nurick, for appellant.

David C. Keiter, Seidensticker, Keiter, Tarlow & Baughman, P.C., for appellee.

Before President Judge CRUMLISH, JR., Judge COLINS, and Senior Judge ROGERS, sitting as a panel of three.

OPINION BY SENIOR JUDGE ROGERS, June 18, 1986:

G.A. & F.C. Wagman, Inc. (Wagman) has appealed from that portion of an order of the Court of Common Pleas of York County which upholds Business Privilege Tax Ordinance No. 78-15, of Manchester Township (Township), purporting to tax Wagman's gross receipts from intrastate business outside the Township and denies Wagman's claim for refund of such taxes paid on...

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