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BUREAU OF CORP. TAXES v. MARROS ET AL.

No. 293 Misc. Dkt. No. 2.

60 Pa.Commw. 263 (1981)

Commonwealth of Pennsylvania, Department of Revenue, Bureau of Corporation Taxes, Petitioner v. Gust A. Marros and Kathryn G. Marros, Husband and Wife, and West York Inn, Inc. and Joseph Morello, Respondents.

Commonwealth Court of Pennsylvania.

July 1, 1981.

Attorney(s) appearing for the Case

Robert Patrick Coyne, Deputy Attorney General, with him Vincent J. Dopko, Deputy Attorney General, for petitioner.

W. Bruce Wallace, Stock and Leader, for respondents, Gust A. and Kathryn G. Marros.

Victor Dell' Alba, for respondent, Joseph Morello.

Argued April 8, 1981, before President Judge CRUMLISH and Judges BLATT and MacPHAIL, sitting as a panel of three.

OPINION BY JUDGE MacPHAIL, July 1, 1981:

Before us in this appeal is the very narrow issue of whether purchasers of more than 51% of a corporation's assets who fail to secure a bulk sale clearance certificate as provided for in Section 1403 of The Fiscal Code (Code), Act of April 9, 1929, P.L. 343, as amended, 72 P.S. § 1403 may contest the accuracy of a corporate net income tax assessment made by the Department of Revenue (Department) against the corporation...

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