KELLEY, Judge.
HAB Industries, Inc. (HAB) appeals from an order of the court of Common Pleas of Lehigh County (trial court) denying HAB's petition for review of the City of Allentown's imposition upon HAB of a business privilege tax for the years 1971 through 1990.
The parties herein have stipulated to the following relevant facts. See Reproduced Record (R.) pp. 14a-17a.
HAB is a Pennsylvania business corporation with its principal place of...
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