DEPT. OF REVENUE v. KING CROWN CORP. ET AL.

No. 1011 C.D. 1979.

52 Pa.Commw. 156 (1980)

Commonwealth of Pennsylvania, Department of Revenue, Bureau of Sales and Use Tax, Appellant v. King Crown Corporation and King Crown Corporation, t/a Mt. Haven Cottage and Restaurant, Inc., Appellees.

Commonwealth Court of Pennsylvania.

June 11, 1980.


Attorney(s) appearing for the Case

Walter T. Grabowski, Assistant Attorney General, for appellant.

Warren D. Utermahlen, Krawitz & Ridley, P.C., for appellees.

Argued April 7, 1980, before Judges BLATT, CRAIG and WILLIAMS, JR., sitting as a panel of three.


OPINION BY JUDGE CRAIG, June 11, 1980:

The Department of Revenue, Bureau of Sales and Use Tax (the Commonwealth) appeals from the order of the Court of Common Pleas of Pike County, which granted the petition of King Crown Corporation (King) to strike and set aside all writs and execution process issued upon several assessments and liens against certain of King's property for sales and use tax liability. We will affirm in part but are of the opinion that a remand is...

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