Walter H. and Leonore ANNENBERG, Petitioners,
v.
COMMONWEALTH of Pennsylvania and D. Michael Fisher, Attorney General of the Commonwealth of Pennsylvania and Board of Commissioners of the County of Montgomery, being Richard Buckman, Joseph Hoeffel and Mario Mele (solely in their official capacities) and Board of Assessment Appeals of the County of Montgomery and County of Montgomery, Respondents.
County Commissioners' Association of Pennsylvania and the Boards of County Commissioners of Adams, Chester, Dauphin, Indiana, Lackawanna, Schuylkill, Warren and York Counties, Intervenors.
Walter H. Annenberg, as Sole Trustee of the Trust Under the Will of Moses L. Annenberg, Petitioner,
v.
Commonwealth of Pennsylvania and D. Michael Fisher, Attorney General of the Commonwealth of Pennsylvania and Board of Commissioners of the County of Montgomery, being Richard Buckman, Joseph Hoeffel and Mario Mele (solely in their official capacities) and Board of Assessment Appeals of the County of Montgomery and County of Montgomery, Respondents.
County Commissioners' Association of Pennsylvania and the Boards of County Commissioners of Adams, Chester, Dauphin, Indiana, Lackawanna, Schuylkill, Warren and York Counties, Intervenors.
Supreme Court of Pennsylvania.https://leagle.com/images/logo.png
Submitted May 15, 1997.
Resubmitted December 28, 1999.
Decided June 1, 2000.
Attorney(s) appearing for the Case
William J. Henrich, Jr., Peter J. Picotte, II, Maura E. Fay, Philadelphia, for Walter H. and Leonore Annenberg.
Steven H. Lupin, Mark F. Himsworth, Steven A. Hann, Lansdale, for Bd. of Com'rs Montgomery County, et al.
Richard A. Sprague, Denise Pallante, Philadelphia, for Intervenors.
Before FLAHERTY, C.J., and ZAPPALA, CAPPY, CASTILLE, NIGRO, NEWMAN and SAYLOR, JJ.
Supreme Court of Pennsylvania.
OPINION
ZAPPALA, Justice.
We exercised plenary jurisdiction2 over these matters to determine whether Section 4821 of the Act of June 17, 1913, P.L. 507, as amended, 72 P.S. §§ 4821-4902, is unconstitutional as it violates the Commerce Clause of the United States Constitution.3 On April 7, 1998, we issued an opinion and order holding that the stock clause of the personal property...
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