Court Opinion

ID: 9757022
Source: CourtListenerOpinion
Date Created: 2023-08-28 22:14:56.27488+00
Date Added: 2024-06-11T09:58:18.851344
License: Public Domain

POMEROY, Justice,
dissenting.
I dissent. The majority strains the clear and unequivocal language of Section 301(d)(v) of the Tax Reform Code of 1971, 72 P.S. § 7101 et seq., to reach a result neither intended by the legislature nor required by the Pennsylvania Constitution. I agree entirely with the opinion of Judge Mencer, speaking for a unanimous Commonwealth Court, 21 Pa.Cmwlth. 193, 344 A.2d 748 (1977) and would affirm the dismissal of the present appeal for the reasons stated therein.