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TYGER & KARL C.W. SYS. CO., INC. v. COM.

Appeal, No. 278 Tr. Dkt. 1970.

5 Pa.Commw. 154 (1972)

Tyger & Karl Complete Water Systems Co., Inc. v. Commonwealth.

Commonwealth Court of Pennsylvania.

April 13, 1972.

Attorney(s) appearing for the Case

Harry J. Rubin, with him Krekstein and Rubin, for appellant.

Edward T. Baker, Deputy Attorney General, for appellee.

Argued November 3, 1971, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER and ROGERS.

OPINION BY PRESIDENT JUDGE BOWMAN, April 13, 1972:

Tyger and Karl Complete Water Systems Co., Inc., is a Pennsylvania corporation in the business of drilling water wells and installing pumping equipment for a variety of customers ranging from individual home owners and farmers to larger industrial and commercial enterprises. For the period from June 1, 1962 to March 31, 1965, the Bureau of Taxes for Education assessed against the appellant a use tax liability totaling...

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