Mandl v. Commonwealth

SMITH, Judge.

Before the Court is Petitioners’ motion for post-trial relief from this Court’s amended order of April 13, 1993 which denied their request for declaratory judgment and dismissed their petition for review based upon the Court’s February 19, 1992 opinion regarding the denial of Petitioners’ petition for special and summary relief.1 The Court determined, in pertinent part, that Petitioners failed to prove that certain provisions of the Act of August 4, 1991 (Act 22), P.L. 97, amending Sections 201 and 601-606 of the Tax Reform Code of 1971 (Code), Act of March 4, 1971, P.L. 6, as…