Leonard v. Thornburgh
Pennsylvania Supreme Court
489 A.2d 1349, 507 Pa. 317 (1985)
- Written by Deanna Curl, JD
Facts
The Philadelphia Non-Resident Wage Tax Cap set the maximum tax rate nonresidents of the city could be assessed on Philadelphia income at 4.3125 percent. Philadelphia Ordinance Number 1716 set the tax rate on wages earned in the city at 4.3125 percent for nonresidents and 4.96 percent for residents. Kathleen Leonard (plaintiff), a city resident and taxpayer, filed a lawsuit against state officials (defendant), alleging that the wage-tax cap for nonresidents and higher tax rate for residents violated the uniformity clause of the Pennsylvania Constitution. The commonwealth court found that the Philadelphia Non-Resident Wage Tax Cap and Ordinance Number 1716 were unconstitutional. State officials subsequently appealed the commonwealth court’s ruling.
Rule of Law
Issue
Holding and Reasoning (Flaherty, J.)
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