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FIRST NAT. BANK v. COM.

520 Pa. 244 (1989)

553 A.2d 937

FIRST NATIONAL BANK OF FREDERICKSBURG, Appellee, v. COMMONWEALTH of Pennsylvania, Appellant.

Supreme Court of Pennsylvania.

Decided February 3, 1989.

Attorney(s) appearing for the Case

Richard D. Spiegelman, Chief Deputy Gen. Counsel, Timothy D. Searchinger, Andrew H. Cline, Deputy Gen. Counsel, Harrisburg, William E. Kellogg, Christos A. Katsaounis, Lisa J. Mungin, Asst. Counsel, Dept. of Revenue, Harrisburg, for appellant.

Frank A. Sinon, Sherill T. Moyer, Jack F. Hurley, Jr., Harrisburg, Calvin D. Spitler, Lebanon, for appellee.

John J. Brennan, Gordon W. Gerber, Kathleen M. McCarthy, Philadelphia, P.J. DiQuinzio, Devon, for amicus curiae PA. Bankers Assn.

Before NIX, C.J., and LARSEN, FLAHERTY, McDERMOTT, ZAPPALA, PAPADAKOS and STOUT, JJ.

OPINION

NIX, Chief Justice.

This appeal calls into question the constitutionality of Act 66 of 1983, the Single Exise Tax statute,1 promulgated by the General Assembly as a direct result of this Court's decision in Dale National Bank v. Commonwealth, 502 Pa. 170, 465 A.2d 965 (1983). That decision struck down as violative of federal law the method of computing...

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