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S.D. RICHMAN SONS v. BD. OF FIN. & REV.

No. 1655 C.D. 1976.

53 Pa.Commw. 110 (1980)

S.D. Richman Sons, Inc., Petitioner v. Commonwealth of Pennsylvania, Board of Finance and Revenue, Respondent.

Commonwealth Court of Pennsylvania.

July 18, 1980.

Attorney(s) appearing for the Case

Bernard Eizen, Pelino & Lentz, P.C., for petitioner.

Robert Patrick Coyne, Deputy Attorney General, for respondent.

Argued June 2, 1980, before Judges WILKINSON, JR., MacPHAIL and WILLIAMS, JR., sitting as a panel of three.

OPINION BY JUDGE MacPHAIL, July 18, 1980:

The only issue raised on this appeal is whether the amendment adding paragraph number 14 to Section 602(c) of the Tax Reform Code of 19711 (Code), 72 P.S. § 7602(c), is to be applied prospectively or retroactively from its effective date, July 20, 1974.2 For the reasons which follow, we hold that it is to be applied prospectively only.

The facts, as stipulated...

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