SHEELY, J., August 5, 1981.
A hearing was held before this court on a series of appeals by Williams Grove, Inc., an amusement park proprietor, from assessments of penalties for late payments of amusement taxes due in 1978, 1979 and 1980. All parties herein mentioned are located in Cumberland County, Pa.
On November 6, 1980, Cumberland Valley School District (hereinafter CV) issued Notices of Assessment of Deficiency in Payment of Admissions/Amusement...
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