McConnell v. Commonwealth, Department of Revenue

OPINION

LARSEN, Justice.

Following the death of John McConnell in 1979, appellants William and Richard McConnell, co-executors of the Estate of John McConnell, filed with the Department of Revenue Board of Appeals a class action petition for a refund, pursuant to the Senior Citizens Rebate and Assistance Act, Act of March 11, 1971, P.L. 104, as amended, 72 P.S. §§ 4751-1 et seq. The Board of Appeals determined that it had no jurisdiction to resolve appellants’ class action request, and denied appellants’ request for a rebate. On appeal, the Board of Finance and Revenue sustained the action of…