McCONNELL v. COM., DEPT. OF REVENUE


503 Pa. 322 (1983)

469 A.2d 574

William McCONNELL and Richard McConnell, Appellants, v. COMMONWEALTH of Pennsylvania, DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Pennsylvania.

Decided December 30, 1983.


Attorney(s) appearing for the Case

Richard M. Abrams and Mitchell Kramer, Philadelphia, and Richard F. Stern, Jenkintown, for appellants.

Paul S. Roeder, Deputy Atty. Gen., for appellee.

Before ROBERTS, C.J., and NIX, LARSEN, FLAHERTY, McDERMOTT, HUTCHINSON and ZAPPALA, JJ.


OPINION

LARSEN, Justice.

Following the death of John McConnell in 1979, appellants William and Richard McConnell, co-executors of the Estate of John McConnell, filed with the Department of Revenue Board of Appeals a class action petition for a refund, pursuant to the Senior Citizens Rebate and Assistance Act, Act of March 11, 1971, P.L. 104, as amended, 72 P.S. §§ 4751-1 et seq. The Board of Appeals determined that it had no jurisdiction...

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