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

No. 1676 C.D. 1985.

112 Pa.Commw. 357 (1988)

535 A.2d 702

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

Commonwealth Court of Pennsylvania.

January 7, 1988.

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.

Argued November 19, 1987, before Judges CRAIG and PALLADINO, and Senior Judge NARICK, sitting as a panel of three.

OPINION BY JUDGE CRAIG, January 7, 1988:

G.A. and F.C. Wagman, Inc. (Wagman) appeals an order of the Court of Common Pleas of York County which upheld Manchester Township's right to tax Wagman's gross receipts from intrastate business conducted outside the township, under the township's Business Privilege Tax Ordinance, No. 78-15 (ordinance). This is the second time this case has come before this court; in an earlier opinion1 we held that...

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