Myers v. Commonwealth, Department of Revenue

Opinion by

Judge MaoPhail,

In this action, addressed to our original jurisdiction, Dan Maurice and Barbara Jean Myers (Petitioners) seek a declaratory judgment as to the constitutionality of Section 339 of the Tax Reform Code of 1971 (Tax Code),1 Act of March 4, 1971, P.L. 6, *511added by, Act of August 31, 1971, P.L. 362, 72 P.S. §7339. The declaratory judgment petition also includes a request that this Court enjoin the Respondent Department of Revenue (Department) from assessing taxes against Petitioners. Finally, it is requested that an order requiring the release of certain monies held by the…