FORREST C. GEARHART, INC. v. DEPT. OF REV.

No. 199 C.D. 1976.

27 Pa.Commw. 70 (1976)

Forrest C. Gearhart, Inc., Plaintiff v. Commonwealth of Pennsylvania, Department of Revenue, Bureau of Sales and Use Tax and Vincent X. Yakowicz, Secretary of the Department of Revenue for the Commonwealth of Pennsylvania, Defendants.

Commonwealth Court of Pennsylvania.

November 15, 1976.


Attorney(s) appearing for the Case

Gilbert B. Abramson, with him Eilberg, Corson, Getson & Abramson, for petitioner.

Alan M. Bredt, Deputy Attorney General, for respondents.

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 CRUMLISH, JR., November 15, 1976:

Critical to this tax appeal is the question: Does this Court have jurisdiction? Respondent, Bureau of Sales and Use Tax, in its preliminary objections, argues that when petitioner has not exhausted its "adequate statutory remedy specifically designed for tax cases of this nature," declaratory judgment1 is not the proper remedy and thus this Court lacks jurisdiction. We agree.

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