Commonwealth Court of Pennsylvania October 15, 1979, Appeals, 167 Misc. Dkt. 1976, 2136 C.D. 1977 and 2564 C.D. 1978 (Escofil v. Commonwealth)

Opinion by

President Judge Bowman,

Petitioner taxpayer, an advocate of the legal theory that the Social Security system as enacted by Congress, in transgressing biblical law, is also violative of the 1st, 13th and 14th Amendments to the Constitution of the United States, would have us so declare in these tax appeals from assessments imposed by the State taxing authorities upon his Pennsylvania