Case Name: Lora Jean WILLIAMS; Gregory J. Smith; CVP Management, Inc. d/b/a or t/a City View Pizza; John's Roast Pork, Inc. f/k/a John's Roast Pork; Metro Beverage of Philadelphia, Inc. d/b/a or t/a Metro Beverage ; Day's Beverages, Inc. d/b/a or t/a Day's Beverages; American Beverage Association; Pennsylvania Beverage Association; Philadelphia Beverage Association ; and Pennsylvania Food Merchants Association, Petitioners v. CITY OF PHILADELPHIA and Frank Breslin, in His Official Capacity as Commissioner of the Philadelphia Department of Revenue, Respondents Lora Jean Williams; Gregory J. Smith; CVP Management, Inc. d/b/a or t/a City View Pizza; John's Roast Pork, Inc. f/k/a John's Roast Pork; Metro Beverage of Philadelphia, Inc. d/b/a or t/a Metro Beverage ; Day's Beverages, Inc. d/b/a or T/a Day's Beverages; American Beverage Association; Pennsylvania Beverage Association; Philadelphia Beverage Association ; and Pennsylvania Food Merchants Association, Petitioners v. City of Philadelphia and Frank Breslin, in His Official Capacity as Commissioner of the Philadelphia Department of Revenue, Respondents
Court: Supreme Court of Pennsylvania
Jurisdiction: Pennsylvania
Decision Date: 2018-01-30
Citations: 180 A.3d 365
Docket Number: No. 321 EAL 2017; No. 322 EAL 2017
Parties: Lora Jean WILLIAMS; Gregory J. Smith; CVP Management, Inc. d/b/a or t/a City View Pizza; John's Roast Pork, Inc. f/k/a John's Roast Pork; Metro Beverage of Philadelphia, Inc. d/b/a or t/a Metro Beverage ; Day's Beverages, Inc. d/b/a or t/a Day's Beverages; American Beverage Association; Pennsylvania Beverage Association; Philadelphia Beverage Association ; and Pennsylvania Food Merchants Association, Petitioners
v.
CITY OF PHILADELPHIA and Frank Breslin, in His Official Capacity as Commissioner of the Philadelphia Department of Revenue, Respondents
Judges: 
Reporter: West's Atlantic Reporter, Third Series
Volume: 180
Pages: 365–365

Head Matter:
Lora Jean WILLIAMS; Gregory J. Smith; CVP Management, Inc. d/b/a or t/a City View Pizza; John's Roast Pork, Inc. f/k/a John's Roast Pork; Metro Beverage of Philadelphia, Inc. d/b/a or t/a Metro Beverage ; Day's Beverages, Inc. d/b/a or t/a Day's Beverages; American Beverage Association; Pennsylvania Beverage Association; Philadelphia Beverage Association ; and Pennsylvania Food Merchants Association, Petitioners
v.
CITY OF PHILADELPHIA and Frank Breslin, in His Official Capacity as Commissioner of the Philadelphia Department of Revenue, Respondents
Lora Jean Williams; Gregory J. Smith; CVP Management, Inc. d/b/a or t/a City View Pizza; John's Roast Pork, Inc. f/k/a John's Roast Pork; Metro Beverage of Philadelphia, Inc. d/b/a or t/a Metro Beverage ; Day's Beverages, Inc. d/b/a or T/a Day's Beverages; American Beverage Association; Pennsylvania Beverage Association; Philadelphia Beverage Association ; and Pennsylvania Food Merchants Association, Petitioners
v.
City of Philadelphia and Frank Breslin, in His Official Capacity as Commissioner of the Philadelphia Department of Revenue, Respondents
No. 321 EAL 2017
No. 322 EAL 2017
Supreme Court of Pennsylvania.
January 30, 2018
ORDER

Opinion:
PER CURIAM.
AND NOW, this 30th day of January, 2018, the Petition for Allowance of Appeal is GRANTED, LIMITED TO the issue set forth below. Allocatur is DENIED as to the remaining issue. The issue, as stated by Petitioner, is:
Does the City's Tax violate the Sterling Act, 53 P.S. § 15971, which prohibits Philadelphia from imposing a tax on a transaction or subject that the Commonwealth already taxes?
Justice Dougherty did not participate in the consideration or decision of this matter.