City brought action against State, seeking declaration that statute creating exemption to municipal commuter income tax for Air Force base employees and contractors was unconstitutional.
On cross-motions for summary judgment, the Court of Common Pleas granted State’s motion. City appealed.
The Court of Appeals held that:
- Statute was rationally related to legitimate government interest and thus did not violate equal protection clause;
- Trial court acted within its discretion in granting State’s motion for protective order to prevent city from deposing State, through State’s representative or designee; and
- Trial court’s statement that city could not establish unconstitutionality of statute “beyond a reasonable doubt” did not establish that trial court applied improper standard in ruling on State’s motion for summary judgment.