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ALDINE APTS., INC. v. DEPT. OF REV. ET AL.

No. 1701 C.D. 1976.

32 Pa.Commw. 296 (1977)

Aldine Apartments, Inc., t/a Academy Apartments, et al., Petitioners v. Commonwealth of Pennsylvania, Department of Revenue, Philadelphia Electric Company, Philadelphia Gas Works and Bell of Pennsylvania, Respondents.

Commonwealth Court of Pennsylvania.

November 2, 1977.

Attorney(s) appearing for the Case

Robert R. Guzzardi, for petitioners.

Paul S. Roeder, Deputy Attorney General, for respondent, Commonwealth.

Albert J. Tomalis, Jr., with him Keefer, Wood, Allen and Rahal, for respondents, Philadelphia Electric Company and The Bell Telephone Company.

Edward D. McDevitt, with him, of counsel, Stack & Gallagher, for respondent, Philadelphia Gas Works.

Argued September 14, 1977, before President Judge BOWMAN and Judges CRUMLISH, JR., WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY PRESIDENT JUDGE BOWMAN, November 2, 1977:

Petitioners, who are apartment house owners, have filed in this Court a class action petition for review in the nature of a complaint in equity on behalf of themselves and all other apartment house owners similarly situated. The petition for review seeks, inter alia, an injunction against the imposition, levy and collection of Pennsylvania sales tax as applied to petitioners' purchase of steam, natural and...

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