Commonwealth v. Staley

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.