UNITED STATES v. CHESTER CO. BD. OF ASSESS. & REV. OF TAXES

Civ. A. No. 41548.

281 F.Supp. 1001 (1968)

UNITED STATES of America, Major Martha A. Jones, and S/Sgt. Jimmie M. Hudson v. CHESTER COUNTY BOARD OF ASSESSMENT AND REVISION OF TAXES, WEST CHESTER, PENNSYLVANIA, Christian Shank, Chairman, Robert Turner, Waldon Ring, members, Tax Collector, Russell L. Miller, Uwchlan Township, Pennsylvania, Chester County Tax Claim Bureau, Pennsylvania, Armand Taraschi, Director; and the Township of Uwchlan, Chester County, Pennsylvania.

United States District Court E. D. Pennsylvania.

March 22, 1968.


Attorney(s) appearing for the Case

Drew J. T. O'Keefe, U. S. Atty., Joseph Ritchie, Asst. U. S. Atty., Philadelphia, Pa., Clinton B. D. Brown, Dept. of Justice, Washington, D. C., for the United States.

Theodore O. Rogers, Rogers & O'Neill, West Chester, Pa., for Chester County Board of Assessment et al.


OPINION

KRAFT, District Judge.

The United States has moved for summary judgment in this action wherein the government seeks to restrain the defendants from collecting certain local taxes from two members of the armed forces, who own house trailers located within the Township of Uwchlan, Chester County, Pennsylvania.

The tax levy was made pursuant to the Fourth to Eighth Class County Assessment Law of Pennsylvania, 72 P.S. § 5453.201(a), as amended...

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