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CEDARBROOK REALTY, INC. v. NAHILL

484 Pa. 441 (1979)

399 A.2d 374

CEDARBROOK REALTY, INC. and John W. Merriam and Thomas Wynne, Inc., t/a Cedarbrook Joint Venture, Appellants, v. Charles F. NAHILL, Jr., Tax Collector of Cheltenham Township, School District of Cheltenham Township, Montgomery County, Cheltenham Township, Montgomery County Institution District, Montgomery County Tax Claim Bureau, the Board of Assessment Appeals for Montgomery County, Appellees.

Supreme Court of Pennsylvania.

Decided March 16, 1979.

Attorney(s) appearing for the Case

Benjamin R. Jones, Jeffrey A. Less, Patrick J. Broderick, Dilworth, Paxson, Kalish, Levy & Kauffman, Philadelphia, for appellants.

Charles Potash, Roger B. Reynolds, Samuel H. High, Jr., Michael D. Marino, Morristown, Clark F. Hess, King of Prussia, G. Alan Kramer, Harrisburg, for appellees.

Before EAGEN, C.J., and O'BRIEN, ROBERTS, NIX, MANDERINO and LARSEN, JJ.

OPINION OF THE COURT

NIX, Justice.

Appellants, Cedarbrook Realty, Inc. and John W. Merriam and Thomas Wynne, Inc., t/a Cedarbrook Joint Venture (hereinafter collectively referred to as "Cedarbrook" or "taxpayer"), timely received its real estate billings from Appellees, School District of Cheltenham Township, Montgomery County, Cheltenham Township, and Montgomery County Institution District in 1977. The aggregate...

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