COM. v. AM. ANTI-VIVISECTION SOCIETY

No. 423 C.D. 1975.

32 Pa.Commw. 70 (1977)

Commonwealth of Pennsylvania v. The American Anti-Vivisection Society, Appellant.

Commonwealth Court of Pennsylvania.

September 26, 1977.


Attorney(s) appearing for the Case

Joel D. Beaver, with him Daniel Sherman, for appellant.

Joseph F. Lynch, Deputy Attorney General, with him Donald J. Murphy, Deputy Attorney General, for appellee.

Argued June 9, 1977, before Judges CRUMLISH, JR., KRAMER and BLATT, sitting as a panel of three. Judge KRAMER did not participate in the decision.


OPINION BY JUDGE CRUMLISH, JR., September 26, 1977:

This is an appeal from a decision of the Board of Finance and Revenue, dated February 26, 1975, which sustained an order of the Board of Review of the Bureau of Taxes for Education, Department of Revenue, dated October 1, 1974. The Board of Review had refused a "Petition for Refund of Sales Tax" filed by The American Anti-Vivisection Society (Taxpayer). The petition alleged, in essence, that the Society was

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