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SPIELVOGEL, INC. v. CHELTENHAM TP.

144 Pa.Commw. 510 (1992)

601 A.2d 1310

LAWRENCE G. SPIELVOGEL, INC., Appellant, v. TOWNSHIP OF CHELTENHAM, Appellee.

Commonwealth Court of Pennsylvania.

Decided January 7, 1992.

Attorney(s) appearing for the Case

Joseph T. Kelley, Jr., for appellant.

Jeffrey L. Abrams, for appellee.

Before McGINLEY and BYER, JJ., and BARRY, Senior Judge.

BYER, Judge.

Lawrence G. Spielvogel, Inc. appeals from the judgment of the Court of Common Pleas of Montgomery County in favor of the Township of Cheltenham. The township had filed a civil action to recover unpaid business privilege tax for 1984 and 1985. The trial court, after a bench trial, awarded the township $2,758.53. We affirm.

Spielvogel, a Pennsylvania corporation, was formed in 1970. Its only office is located in Cheltenham Township. Spielvogel provides...

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