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FIRST NAT. BK., LEECHBURG, PA. v. COM. OF PA.

No. 1133 C.D. 1971.

40 Pa.Commw. 175 (1979)

First National Bank, Leechburg, Pa., Appellant v. Commonwealth of Pennsylvania, Appellee.

Commonwealth Court of Pennsylvania.

January 29, 1979.

Attorney(s) appearing for the Case

Alphonsus R. Romeika, with him, of counsel, Romeika, Fish & Scheckter, for appellant.

Vincent J. Dopko, Deputy Attorney General, for appellee.

Argued December 6, 1978, before President Judge BOWMAN and Judges WILKINSON, JR., MENCER, ROGERS, BLATT, DISALLE and MacPHAIL. Judges CRUMLISH, JR. and CRAIG did not participate.

OPINION BY JUDGE WILKINSON, JR., January 29, 1979:

This is an appeal by First National Bank of Leechburg (Taxpayer) from a determination of the Board of Finance and Revenue sustaining the Department of Revenue's settlement of Taxpayer's shares tax liability for the tax year as of January 1, 1970.

The parties have filed a stipulation of facts thereby dispensing with the need for a jury trial pursuant to the provisions of the Act of April 22, 1874, P.L. 109...

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