PROV. WASH. INS. CO. v. BD. OF FIN. & REV.

Nos. 594 C.D. 1979 and 2621 C.D. 1979.

75 Pa.Commw. 463 (1983)

Providence Washington Insurance Company, Petitioner v. Commonwealth of Pennsylvania, Department of Revenue, Board of Finance and Revenue, Respondent. Affiliated F.M. Insurance Company, Petitioner v. Commonwealth of Pennsylvania, Department of Revenue, Board of Finance and Revenue, Respondent.

Commonwealth Court of Pennsylvania.

July 13, 1983.


Attorney(s) appearing for the Case

Ronald D. Butler, with him William A. Fetterhoff, Ronald D. Butler and Associates, P.C., for petitioners.

Robert Patrick Coyne, Deputy Attorney General, with him LeRoy S. Zimmerman, Attorney General, for respondent.

Argued May 11, 1983, before Judges ROGERS, BLATT and CRAIG, sitting as a panel of three.


OPINION BY JUDGE ROGERS, July 13, 1983:

We have consolidated the tax appeals of Affiliated F.M. Insurance Company and Providence Washington Insurance Company from decisions of the Board of Finance and Revenue sustaining the settlements by the Department of Revenue of the gross premium tax of each for the years ending respectively December 31, 1977, and December 31, 1976.

The facts in both cases have been stipulated of record. We adopt these as our findings...

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