ZIMMERMAN v. COMMONWEALTH.

No. 1390 C.D. 1979.

68 Pa.Commw. 336 (1982)

Lamar T. Zimmerman, Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

August 16, 1982.


Attorney(s) appearing for the Case

R. James Reynolds, Jr., with him John B. Huffaker, Pepper, Hamilton & Scheetz, for petitioner.

Christos A. Katsaounis, Assistant Attorney General, for respondent.

Argued June 8, 1982, before President Judge CRUMLISH, JR. and Judges ROGERS, BLATT, CRAIG and MacPHAIL.


OPINION BY JUDGE MacPHAIL, August 16, 1982:

This Petition for Review filed by Lamar T. Zimmerman (Petitioner) challenges an order entered by the Board of Finance and Revenue (Board) upholding an assessment of $164,351.43 by the Department of Revenue (Department) against Petitioner comprised of a sales tax deficiency, a tax evasion penalty, a late filing penalty and interest for the period of January 1, 1976...

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