# Cherry v. City of Philadelphia

> Supreme Court of Pennsylvania · April 23, 1997 · 547 Pa. 679

URL: https://www.frixlaw.com/law-library/cases/9702634

## Case

- **Full name:** Paul S. CHERRY, Appellant, v. CITY OF PHILADELPHIA, Appellee
- **Court:** Supreme Court of Pennsylvania
- **Decided:** April 23, 1997
- **Citations:** 547 Pa. 679; 692 A.2d 1082; 1997 Pa. LEXIS 814
- **Precedential status:** Published
- **Opinion:** Concurrence by Zappala
- **Judges:** Flaherty, Zappala, Cappy, Castille, Nigro, Newman
- **Cited by:** 16 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9702634

## How later opinions describe it (automated extraction)

- stating that the Tax Review Board has exclusive jurisdiction over disputes concerning local tax liability in the City of Philadelphia

## Opinion text

ZAPPALA, Justice,
concurring.
Although I concur in the result, I must disassociate myself from the reasoning and analysis employed by the Majority to *687 reach this result. I believe a more accurate statement of the law is that which is reflected in the majority opinion of the Commonwealth Court, authored by the Honorable Dan Pellegrini.
Commonwealth Court concluded that, “[bjecause [the] complaint did not set forth a substantial constitutional question, the trial court did not err in refusing to exercise its equity jurisdiction to decide this case under the Declaratory Judgments Act.” Cherry v. City of Philadelphia, 160 Pa.Cmwlth. 179, 184 , 634 A.2d 754, 756 (1993). I would affirm on such basis.
FLAHERTY, C.J., and CAPPY, J., join this concurring opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9702634. Public record. Not legal advice.