DALE NAT. BANK v. COM.


502 Pa. 170 (1983)

465 A.2d 965

The DALE NATIONAL BANK, Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Supreme Court of Pennsylvania.

Decided September 15, 1983.


Attorney(s) appearing for the Case

Frank A. Sinon, Sherill T. Moyer, Jack F. Hurley, Jr., Harrisburg, for petitioner.

Vincent J. Dopko, Deputy Atty. Gen., for respondent.

Before ROBERTS, C.J., and LARSEN, FLAHERTY, McDERMOTT, HUTCHINSON and ZAPPALA, JJ.


OPINION OF THE COURT

ROBERTS, Chief Justice.

Petitioner Dale National Bank seeks review of an order of the Board of Finance and Revenue refusing a petition for refund of bank shares tax paid for tax year 1978. In a petition for review filed in the Commonwealth Court, petitioner claimed that the bank shares tax imposed improperly reflected a tax on two classes of assets: obligations of the United States, in violation of 31 U.S.C. § 742 (now 31 U.S.C...

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