SCHMIDT v. COMMONWEALTH.

No. 2370 C.D. 1978.

54 Pa.Commw. 359 (1980)

William A. Schmidt, t/a A.J. Schmidt & Company, Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

October 24, 1980.


Attorney(s) appearing for the Case

Joseph K. Pierce, Tive, Hetrick & Pierce, P.C., for petitioner.

Robert Patrick Coyne, Deputy Attorney General, for respondent.

Argued September 8, 1980, before President Judge CRUMLISH and Judges MacPHAIL and WILLIAMS, JR., sitting as a panel of three.


OPINION BY JUDGE MacPHAIL, October 24, 1980:

Petitioner, William A. Schmidt, t/a A.J. Schmidt and Company, has filed with this Court a petition for review of an order of the Board of Finance and Revenue (Board) refusing jurisdiction of an appeal from a reassessment of sales and use taxes based on the untimely filing of that appeal. We affirm the order of the Board.

Petitioner's business was audited for the time period beginning January 1, 1973 and ending August...

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