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AMIDON et al. v. KANE

444 Pa. 38 (1971)

Amidon et al., Appellants, v. Kane.

Supreme Court of Pennsylvania.

June 24, 1971.

Attorney(s) appearing for the Case

Perrin C. Hamilton, with him Walter T. Darmopray, Joseph A. Malloy, Jr., and Hamilton, Darmopray, Malloy & Milner, for plaintiffs, appellants.

Sidney M. DeAngelis, for plaintiff, appellant.

Robert E. Wayman, with him Wayman, Irvin, Trushel and McAuley, for plaintiffs, appellants.

Israel Packel, with him Frank P. Lawley, Jr., William H. Smith, and J. Shane Creamer, Attorney General, for Secretary of Revenue et al., appellees.

Before BELL, C.J., JONES, EAGEN, O'BRIEN, ROBERTS, POMEROY and BARBIERI, JJ.

OPINION BY MR. JUSTICE ROBERTS, June 24, 1971:

In this consolidated appeal, we are asked to review a May 20, 1971 decree of the Commonwealth Court dismissing three separate complaints in equity challenging the constitutionality of the recently enacted Personal Income Tax provided by Article III of the Tax Reform Code of 1971, adopted March 4, 1971, Act No. 2, 72 P.S. § 7107 et seq.1

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