Commonwealth Court of Pennsylvania July 8, 1982, Appeal, No. 1161 C.D. 1981 (Moon Township v. Grant-Oliver Corp.)

Opinion by

Judge MacPhail,

Moon Township (Township or Appellant)1 has brought this appeal from an order of the Court of Common Pleas of Allegheny County dismissing Appellant’s complaint in assumpsit seeking to recover taxes allegedly due from Grant-Oliver Corporation (Appellee). We affirm.

This case is best understood in its historical context.