is not a promise and a taxpayer has no. vested right in a particular treatment. Id. at---, 114 S.Ct. at 2023-24. 15 . Fidelity also argues that the New Bank Tax Credit Law would violate the Equal Protection Clause of the U.S. Constitution. Allegations of violations of the Equal Protection Clause and the Uniformity Clause are to be analyzed in the same manner. Magazine Publishers. 16 . The alternative bank shares tax does not become effective based on this decision because it was expressly made effective only if Article VII (the bank shares tax) was determined to conflict with either federal law, the U.S. Constitution or the Pennsylvania Constitution, pursuant to Section 721-A of the Code, 72 P.S. § 7721-A. 17 . In First Trust, this court held the judgment awarded in First Federal (<HOLDING>), was “satisfied in full by either direct
holding the conduct element satisfied where debtor earned income during the tax years at issue but did not make any estimated tax payments had inadequate or no withholdings and latefiled his tax returns holding that the granting or denial of an urban renewal tax exemption is reviewable by tax appeal holding that the inclusion of interest that first federal earned from commonwealth obligation bonds in the tax base calculation for mtita tax violated statutory exemption provisions holding one who claims tax exemption has burden of showing entitlement to exemption holding that although exemption from use tax granted to religious publications violated first amendment exemption was severable from statute and thus taxpayer was still responsible for use tax on real estate advertising publication