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HAMS EXPRESS, INC. v. COMMONWEALTH

Nos. 1384 and 1385 C.D. 1975.

26 Pa.Commw. 448 (1976)

Hams Express, Inc., Appellant v. Commonwealth of Pennsylvania, Board of Finance and Revenue, Treasury Department, Appellee (2 Cases)

Commonwealth Court of Pennsylvania.

September 28, 1976.

Attorney(s) appearing for the Case

Frederick C. Sturm, III, for appellant.

R. Scott Shearer, Deputy Attorney General, with him Donald J. Murphy, Deputy Attorney General, for appellee.

Argued September 9, 1976, before President Judge BOWMAN and Judges CRUMLISH, JR., WILKINSON, JR., MENCER, ROGERS and BLATT. Judge KRAMER did not participate.

OPINION BY JUDGE WILKINSON, September 28, 1976:

Appellant, a Pennsylvania corporation engaged in the business of carrying property for hire, appeals the denial by the Board of Finance and Revenue of two Petitions for Refund of Gross Receipts Tax Overpayments, one for 1971 and one for 1972. The refunds are requested on the basis of alleged deductions due for the payments of vehicle registration fees.

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