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COM. v. WILLSON PRODUCTS, INC.

412 Pa. 78 (1963)

Commonwealth, Appellant, v. Willson Products, Inc.

Supreme Court of Pennsylvania.

October 9, 1963.

Attorney(s) appearing for the Case

Edward Friedman, Deputy Attorney General, with him Walter E. Alessandroni, Attorney General, for Commonwealth, appellant.

Robert R. Batt, with him Ballard, Spahr, Andrews & Ingersoll, for appellees.

Frank A. Sinon, with him Alphonse Kenison, Robert D. Myers, and Rhoads, Sinon & Reader, for appellee.

Thomas V. Lefevre, with him Ferdinand P. Schoettle, Jr., Park B. Dilks, Jr., and Morgan, Lewis & Bockius, for appellee.

Before BELL, C.J., MUSMANNO, JONES, COHEN, EAGEN, O'BRIEN and ROBERTS, JJ.

OPINION BY MR. CHIEF JUSTICE BELL, October 9, 1963:

The Commonwealth has appealed in the case of Willson Products, Inc. from a Final Order and in each of the other two cases from a Final Decree of the Court of Common Pleas of Dauphin County. Each Decree restrained the Secretary of Revenue from imposing, assessing or collecting a realty transfer tax in each of said cases. The facts were stipulated in each case; the cases were...

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