COMMONWEALTH v. CARBORUNDUM CO.

Nos. 1202 C.D. 1981 and 1203 C.D. 1981.

73 Pa.Commw. 404 (1983)

Commonwealth of Pennsylvania, Petitioner v. The Carborundum Company, Respondent. Commonwealth of Pennsylvania, Petitioner v. The Carborundum Company, Respondent.

Commonwealth Court of Pennsylvania.

April 13, 1983.


Attorney(s) appearing for the Case

Eugene Anastasio, Deputy Attorney General, with him Robert B. Hoffman, Deputy Attorney General, John Krill, Deputy General Counsel, Allen C. Warshaw, Deputy Attorney General, and LeRoy S. Zimmerman, Attorney General, for petitioner.

Albert J. Tomalis, Jr., Keefer, Wood, Allen & Rahal, for respondent.

W. Michael Trant, Deputy Chief Counsel, Department of Revenue, with him Francis Mazzola, Chief Counsel, Department of Auditor General, and Charles L. Sieck, Deputy General Counsel, Office of General Counsel, for Amici Curiae.

Argued February 1, 1983, before President Judge CRUMLISH, JR. and Judges WILLIAMS, JR., CRAIG, MacPHAIL and DOYLE.


OPINION BY JUDGE WILLIAMS, JR., April 13, 1983:

On behalf of the Commonwealth of Pennsylvania, the Attorney General has filed two Petitions for Review in this Court challenging orders of the Board of Finance and Revenue (Board). The taxpayer, The Carborundum Company, filed a Motion to Quash the consolidated appeals, which motion is presently before us for disposition.

I.

Pursuant to the provisions of The Fiscal Code,1

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