SCHMIDT v. COM.


495 Pa. 238 (1981)

433 A.2d 456

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

Supreme Court of Pennsylvania.

Decided July 10, 1981.


Attorney(s) appearing for the Case

Joseph K. Pierce, Harrisburg, for petitioner.

Robert Patrick Coyne, Deputy Atty. Gen., for respondent.

Before ROBERTS, NIX, LARSEN, FLAHERTY and KAUFFMAN, JJ.


OPINION OF THE COURT

FLAHERTY, Justice.

This is an appeal from an order of the Commonwealth Court1 which affirmed an order of the Board of Finance and Revenue dismissing an appeal from a reassessment of sales and use taxes levied upon the appellant, William A. Schmidt, t/a A.J. Schmidt and Company. A reassessment decision and order was issued by the Department of Revenue's Board of Review...

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