COM. v. MERRITT-CHAPMAN & S. CORP.


432 Pa. 584 (1968)

Commonwealth v. Merritt-Chapman & Scott Corporation, Appellant.

Supreme Court of Pennsylvania.

November 27, 1968.


Attorney(s) appearing for the Case

Richard C. Fox, with him McNees, Wallace & Nurick, for appellant.

Vincent X. Yakowicz, Deputy Attorney General, with him William C. Sennett, Attorney General, for Commonwealth, appellee.

Before BELL, C.J., MUSMANNO, JONES, COHEN, EAGEN, O'BRIEN and ROBERTS, JJ.


OPINION BY MR. JUSTICE ROBERTS, November 27, 1968:

Appellant taxpayer maintains that it is not liable for Sales or Use Tax applied to materials bought for use in constructing the Allegheny Tunnel of the Pennsylvania Turnpike. Taxpayer has appealed from an order of the Board of Finance and Revenue denying taxpayer's claim for a refund. The court below, on stipulated facts, upheld the determination of the board.

As part of the stipulation, the parties agreed...

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