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ANASTASI BROS., CORP. v. COMMONWEALTH

Appeal, No. 545 C.D. 1972.

9 Pa.Commw. 288 (1973)

Anastasi Brothers Corporation v. Commonwealth.

Commonwealth Court of Pennsylvania.

June 13, 1973.

Attorney(s) appearing for the Case

Herbert L. Olivieri, with him Nodler, Olivieri & Pitkow, for appellant.

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

Argued April 2, 1973, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY PRESIDENT JUDGE BOWMAN, June 13, 1973:

This is a tax appeal under Section 1104 of The Fiscal Code, Act of April 9, 1929, P.L. 343, as amended, 72 P.S. § 1104, which mandates all such appeals to be heard de novo and proscribes any questions from being raised in an appeal ". . . which are not included in the specification of objections . . ." required to be filed in perfecting such an appeal.

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