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Shelly Funeral Home, Inc. v. Warrington Township

Citations: 994 A.2d 1082; 606 Pa. 49; 2010 Pa. LEXIS 1099Docket: 87 MAL 2010

Court: Supreme Court of Pennsylvania; May 19, 2010; Pennsylvania; State Supreme Court

Narrative Opinion Summary

The Supreme Court of Pennsylvania granted a Petition for Allowance of Appeal regarding the issue of whether the Warrington Township Mercantile and Business Privilege Tax violates Section 533 of the Local Tax Reform Act, which prohibits such taxes on gross receipts or parts thereof. The Court limited its review to this specific issue, denying allocatur on all other matters presented in the petition. The order was issued on May 19, 2010.

Legal Issues Addressed

Local Taxation and the Local Tax Reform Act

Application: The case addresses whether the Warrington Township Mercantile and Business Privilege Tax is in violation of Section 533 of the Local Tax Reform Act by taxing gross receipts.

Reasoning: The Supreme Court of Pennsylvania granted a Petition for Allowance of Appeal regarding the issue of whether the Warrington Township Mercantile and Business Privilege Tax violates Section 533 of the Local Tax Reform Act, which prohibits such taxes on gross receipts or parts thereof.

Scope of Judicial Review

Application: The Supreme Court of Pennsylvania limited its review to the specific issue of the tax's compliance with the Local Tax Reform Act, denying consideration of other issues raised in the petition.

Reasoning: The Court limited its review to this specific issue, denying allocatur on all other matters presented in the petition.