1. Home
  2. Browse Decisions
  3. Pa.Commw.
  4. 45 Pa.Commw.
  5. 45 Pa.Commw. 332 (1979)
 

SOMMA ET UX. v. COMMONWEALTH.

No. 2056 C.D. 1977.

45 Pa.Commw. 332 (1979)

Leo and Elizabeth Somma, Petitioners v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

September 4, 1979.

Attorney(s) appearing for the Case

Kenneth E. Aaron, with him Davidson, Aaron & Tumini, for petitioners.

Vincent J. Dopko, Deputy Attorney General, for respondent.

Argued June 5, 1979, before President Judge BOWMAN and Judges CRUMLISH, JR., WILKINSON, JR., MENCER, ROGERS, CRAIG and MacPHAIL. Judges BLATT and DiSALLE did not participate.

OPINION BY PRESIDENT JUDGE BOWMAN, September 4, 1979:

As authorized by Section 763 of the Judicial Code, 42 Pa. C.S. § 763, petitioners seek review of an order of the Board of Finance and Revenue, which sustained a Department of Revenue assessment against petitioners but in doing so declined to rule on a challenge made by petitioners to the constitutionality of Section 314(a) of the Tax Reform Code of 1971 (Code), Act of March 4, 1971, P.L. 6, as amended,...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases