Cheeseman v. H.A. Berkheimer Inc.

MELLON, J,

Plaintiffs, Robert W. Cheeseman and Kathleen M. Cheeseman, have petitioned this court to certify a class action pursuant to Pennsylvania Rules of Civil Procedure, Rule 1701 et seq. The class they seek to certify consists of the following:

“All Pennsylvania residents who paid improper costs to Berkheimer in connection with the local earned income tax for one or more of the tax years from 1995 through 2001.”

For reasons that will become clear in the course of this opinion, this court has molded the putative class to:

*515“Any and all Pennsylvania taxpayers who were assessed and paid costs…