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MAXWELL MEM. FTBL. CB, APLNT. v. COMTH.

No. 891 C.D. 1972.

18 Pa.Commw. 464 (1975)

Maxwell Memorial Football Club, Inc., Appellant, v. Commonwealth of Pennsylvania, Appellee.

Commonwealth Court of Pennsylvania.

April 23, 1975.

Attorney(s) appearing for the Case

Ivan I. Light, with him Anthony S. Minisi, and Wolf, Block, Schorr & Solis-Cohen, for appellant.

Paul S. Roeder, Assistant Attorney General, for appellee.

Argued March 3, 1975, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY JUDGE KRAMER, April 23, 1975:

This is an appeal from a decision of the Board of Finance and Revenue, dated August 23, 1972, which sustained an order of the Board of Review of the Bureau of Taxes for Education, Department of Revenue, dated February 7, 1972. The Board of Review had refused a "Petition for Refund of Sales Tax" filed by the Maxwell Memorial Football Club, Inc. (Maxwell). The petition alleged, in essence, that Maxwell was exempt from sales tax...

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