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MYERS v. COM.

No. 706 F.R. 2014

128 A.3d 846 (2015)

John G. MYERS and Cecelia A. Reihl, Petitioners v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided November 24, 2015.

Attorney(s) appearing for the Case

John A. O'Connell , Philadelphia, for petitioners.

Caroline A. Gardner , Philadelphia, for intervenor BJ's Wholesale Club, Inc.

Erich W. Struble , Deputy Attorney General, Harrisburg, for respondent.

BEFORE: DAN PELLEGRINI, President Judge, and BERNARD L. McGINLEY, Judge, and ROBERT SIMPSON, Judge, and MARY HANNAH LEAVITT, Judge, and P. KEVIN BROBSON, Judge, and PATRICIA A. McCULLOUGH, Judge, and ANNE E. COVEY, Judge.

The Commonwealth of Pennsylvania (Commonwealth) applies for summary relief and asserts that the petition for review by John G. Myers and Cecelia A. Reihl (Taxpayers) should be dismissed.

The Taxpayers are members of BJ's Wholesale Club, Inc. (BJ's).1 At various times, the Taxpayers...

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