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EASTERN M. P. C. A., INC. v. COM. OF PA.

No. 1017 C.D. 1980.

75 Pa.Commw. 42 (1983)

Eastern Milk Producers Cooperative Assoc., Inc., Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

June 10, 1983.

Attorney(s) appearing for the Case

Harold G. Caldwell, Vineski, Brann, Williams & Caldwell, for petitioner.

Suellen M. Wolfe, Deputy Attorney General, with him Paul S. Roeder, Deputy Attorney General, and LeRoy S. Zimmerman, Attorney General, for respondent.

Argued May 9, 1983, before Judges CRAIG, MacPHAIL and BARBIERI, sitting as a panel of three.

OPINION BY JUDGE MacPHAIL, June 10, 1983:

Eastern Milk Producers Cooperative Association, Inc. (Petitioner) has brought this Petition for Review from an order of the Board of Finance and Revenue (Board) denying a refund of $15,359.23 for sales taxes paid on the purchase of tangible personal property in Pennsylvania.1

FINDINGS OF FACT

Petitioner and Respondent2 have filed a Stipulation of Facts...

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