OPINION PER CURIAM, November 13, 1962:
Judgments affirmed on opinion of Judge WALTER P. SMART, 28 Pa. D. & C. 2d 529.
DISSENTING OPINION BY MR. JUSTICE COHEN:
While I agree with the majority that no tax was incurred by the transactions in question, I am forced to dissent because of the procedure used by the taxpayer. A taxpayer who desires to challenge a deed transfer tax must either pay the tax and sue for refund — the payment of the tax...
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