Appeal from the Order of the Commonwealth Court of Pennsylvania dated September 30, 1985 in Case No. 2345 C.D. 1985
Peter J. Boyer, Philadelphia, for appellant.
Maryann B. Gall, Columbus, Ohio, Pro Hac Vice.
Leroy S. Zimmerman, Atty. Gen., for appellee.
George T. Bell, Harrisburg, for Dept. of Revenue.
Nix, C.j., and Larsen, Flaherty, McDermott, Hutchinson, Zappala and Papadakos, JJ. Nix, C.j., and Larsen and McDermott, JJ., concur in the result.
Bloomingdale's By Mail Ltd. (By Mail), a New York Corporation, appeals by allowance a September 30, 1985, order of Commonwealth Court (Crumlish, J.) denying By Mail's Motion for a Preliminary Injunction which would bar the Pennsylvania Department of Revenue (Department) from publicly disseminating information concerning By Mail or its customers with respect to their respective responsibilities under Article II, Tax for Education, of the Pennsylvania "Tax Reform Code of 1971," Act of March 4, 1971, P.L. 6, §§ 101-3004, as amended, 72 P.S. §§ 7101-10004 (Supp. 1986). Appellant alleges that it will suffer irreparable harm to its good name if such publication is made.*fn1
The limited scope of our review on appeal from the denial of a preliminary injunction has often been repeated:
[W]e will not inquire into the merits of the controversy, but will, instead, examine the record only to determine if there were any apparently reasonable grounds for the actions of the court below. [Citing cases.] Moreover, we will not 'pass upon the reasons for or against such action unless it is plain that no such grounds existed or that the rules of law relied on are palpably wrong or clearly not applicable.' [Citing cases.]
Intraworld Industries, Inc. v. Girard Trust Bank, 461 Pa. 343, 354, 336 A.2d 316, 322 (1975) quoting Pa. P.U.C. v. Allegheny Co. Port ...