WEISSENBERGER v. COMMONWEALTH

No. 2562 C.D. 1979.

54 Pa.Commw. 177 (1980)

Eva Marie Weissenberger, t/a Valley Forge Apartments, Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

October 3, 1980.


Attorney(s) appearing for the Case

Thomas J. Tumola, with him George W. Braun, of Clark, Ladner, Fortenbaugh & Young, for petitioner.

Paul S. Roeder, Deputy Attorney General, for respondent.

Argued June 3, 1980, before President Judge CRUMLISH and Judges MENCER, ROGERS, BLATT, CRAIG, MacPHAIL and WILLIAMS, JR. Judge MacPHAIL did not participate.


OPINION BY JUDGE BLATT, October 3, 1980:

The petitioner, Eva Marie Weissenberger, is the owner of an apartment complex containing 447 residential units. From April 23, 1975 through December 30, 1975, she paid $7,117.58 in sales tax on purchases of electricity for the complex from the Philadelphia Electric Company. She filed a petition for a refund of this tax in January of 1978 which was denied by the Sales Tax Board. That decision was sustained by the Board of Finance...

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