OPINION BY MR. JUSTICE JONES, October 12, 1971:
By reason of the substantial similarity of the issues involved, we will consider both these appeals in one opinion.
Russell Gingrich, trading as Gingrich Memorials (Gingrich), for some years has been engaged in the sale and erection of cemetery markers and monuments in Dauphin County and its environs. Blue Ridge Memorial Gardens (Blue Ridge), a nonprofit and tax exempt corporation, operates a cemetery in Lower...
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