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GRIMES v. WETZLER

749 A.2d 535 (2000)

Charles L. GRIMES, Appellee, v. James W. WETZLER, Individually, and Michael H. Urbach, as Tax Commissioner of the State of New York, Philip Zurlo, Warren Brown, Mary Ann Linn, And Suneil Mehra, Individually and as Employees of the Department of Taxation and Finance of the State of New York, Appellants. Charles L. Grimes, Appellant, v. James W. Wetzler, Individually, and Michael H. Urbach, as Tax Commissioner of the State of New York, Philip Zurlo, Warren Brown, Mary Ann Linn, and Suneil Mehra, Individually and as Employees of the Department of Taxation and Finance of the State of New York, Appellees.

Superior Court of Pennsylvania.

Filed March 23, 2000.

Attorney(s) appearing for the Case

Thaddeus Holt, Point Clear, AL, for Charles L. Grimes.

Cathy A. Wilson, Paoli, for James W. Wetzler.

Before CAVANAUGH and BECK, JJ., and CIRILLO, President Judge Emeritus.

CIRILLO, President Judge Emeritus:

¶ 1 Charles Grimes appeals and James Wetzler, Michael Urbach, Philip Zurlo, Warren Brown, Mary Ann Linn, and Suneil Mehra1 (Appellees/Cross-Appellants) cross-appeal from the final decree entered by the Court of Common Pleas of Chester County. We reverse the order denying preliminary objections and dismiss the case for lack of jurisdiction.

¶ 2 In November of 1993, Grimes instituted the...

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