WESTINGHOUSE B. CO. v. BD. OF FIN. AND REV.

No. 1111 C.D. 1973.

14 Pa.Commw. 59 (1974)

Westinghouse Broadcasting Company, Inc., Appellant, v. Commonwealth of Pennsylvania, Board of Finance and Revenue, Appellee.

Commonwealth Court of Pennsylvania.

June 27, 1974.


Attorney(s) appearing for the Case

Frank A. Sinon, with him Sherill T. Moyer, and Rhoads, Sinon & Reader, for appellant.

M. David Smeltz, Deputy Attorney General, for appellee.

Argued March 4, 1974, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.


OPINION BY PRESIDENT JUDGE BOWMAN, June 27, 1974:

In this tax appeal under Section 1104 of The Fiscal Code, Act of April 9, 1929, P.L. 343, as amended, 72 P.S. § 1104 (Supp. 1973-1974), we are confronted with a novel issue raised in a novel way.

Having taken the appeal, taxpayer appellant, prior to seeking de novo hearing on its appeal, filed a motion for summary judgment seemingly pursuant to Pa. R.C.P. No. 1035 raising a purely legal issue, which...

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