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AMIDON v. KANE

2 Pa.Commw. 367 (1971)

Amidon v. Kane. Tilghman v. Kane. Concerned Taxpayers of Allegheny County v. Kane.

Commonwealth Court of Pennsylvania.

May 20, 1971.

Attorney(s) appearing for the Case

Sidney M. DeAngelis, with him Bean, DeAngelis, Kaufman & Giangiulio, for plaintiff Tilghman.

Perrin C. Hamilton, with him Walter T. Darmopray and Hamilton, Darmopray, Malloy & Milner, for plaintiffs Amidon et al.

Robert E. Wayman, with him Wayman, Irvin, Trushel & McAuley, for plaintiffs Concerned Taxpayers of Allegheny County et al.

Israel Packel, Special Assistant Attorney General, with him J. Shane Creamer, Attorney General, for the defendant Commonwealth of Pennsylvania.

William H. Smith, Chief Counsel, with him Frank P. Lawley, Jr., Deputy Counsel, for defendant Robert P. Casey, Auditor General.

Argued May 17, 1971, before President Judge BOWMAN, and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MANDERINO, MENCER and ROGERS.

OPINION BY JUDGE WILKINSON, May 20, 1971:

These three cases are all actions in Equity instituted in this Court to test the constitutionality of Article III of the Tax Reform Code of 1971, adopted March 4, 1971, Act No. 2, 72 P.S. 7107 et seq., P.S. Pennsylvania Legislative Service, session of 1971, P. 5, et seq.

We can dispose of the Tilghman case (255 Commonwealth Docket 1971) unanimously and...

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