HAMS EXP. v. COM. BD. OF FIN. & REV.


484 Pa. 167 (1979)

398 A.2d 997

HAMS EXPRESS, INC., Appellant, v. COMMONWEALTH of Pennsylvania, BOARD OF FINANCE AND REVENUE TREASURY DEPARTMENT, Appellee.

Supreme Court of Pennsylvania.

Decided March 16, 1979.


Attorney(s) appearing for the Case

Frederick C. Sturm, III, Philadelphia, McNees, Wallace & Nurick, John S. Oyler, Harrisburg, for appellant.

R. Scott Shearer, Robert P. Coyne, Deputy Attys. Gen., Harrisburg, for appellee.

Before EAGEN, C.J., and ROBERTS, NIX, MANDERINO and LARSEN, JJ.


OPINION

NIX, Justice.

This is an appeal1 from the Commonwealth Court's affirmance of the Board of Finance and Revenue's order denying appellant's petitions for refund of an alleged Gross Receipts Tax2 overpayment. Hams Express, Inc. v. Commonwealth Board of Finance and Revenue, 26 Pa.Cmwlth. 448, 363 A.2d 1340 (1976). The controlling issue is whether Hams Express, Inc., appellant, is entitled...

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