Pennsylvania Bankers Ass'n v. Commonwealth

Opinion by

Judge Wilkinson, Jr.,

We have before us cross-motions for summary-judgment. The issue before us is as pure a question of law as one could postulate. However, its resolution is not without difficulty. Indeed, on substantially the same question, admittedly under somewhat different statutes, the courts of New York,1 New Jersey2 and Maine3 have ruled in favor of Petitioners’ motion, whereas the courts of Massachusetts,4 Iowa5 and Wisconsin6 have ruled in favor of Respondents’ cross-motion.

We agree with the Statement of the Question Involved as contained in Petitioners’ brief, with one…