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COM. v. MARCO ELECTRIC MFG. CORP.

Nos. 734 and 735 C.D. 1976.

32 Pa.Commw. 360 (1977)

Commonwealth of Pennsylvania v. Marco Electric Manufacturing Corporation, Appellant.

Commonwealth Court of Pennsylvania.

November 4, 1977.

Attorney(s) appearing for the Case

Alan I. Baskin, for appellant.

R. Scott Shearer, Deputy Attorney General, for appellee.

Submitted on briefs, September 30, 1977, to President Judge BOWMAN and Judges CRUMLISH, JR., WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY PRESIDENT JUDGE BOWMAN, November 4, 1977:

Appellant, Marco Electric Manufacturing Corporation, has appealed to this Court decisions of the Board of Finance and Revenue which denied appellant's petitions for refund of penalties paid pursuant to Section 352(e) of the Tax Reform Code of 1971.1 In connection with its appeals, appellant has filed a praecipe requesting an evidentiary...

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