OPINION AND ORDER
VAN ANTWERPEN, District Judge.
This case arises out of a civil action filed by counsel for Plaintiff Township of Whitehall ("Whitehall") in the Court of Common Pleas of Lehigh County, Pennsylvania on February 20, 1997 against Defendant for state and municipal violations, specifically for failure to remit appropriate business privilege and occupational privilege taxes pursuant to the Local Tax Enabling Act, 53 Pa. S.A. § 6901...
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