SUMMIT HOUSE CON. v. COM. OF PA.

No. 150 C.D. 1976.

84 Pa.Commw. 291 (1984)

Summit House Condominium, Appellant v. Commonwealth of Pennsylvania, Appellee.

Commonwealth Court of Pennsylvania.

August 2, 1984.


Attorney(s) appearing for the Case

W. Robert Landis, with him, Gabriel N. Preston, W. Robert Landis Associates, P.C., for appellant.

Paul S. Roeder, Deputy Attorney General, with him, LeRoy S. Zimmerman, Attorney General, for appellee.

Argued April 3, 1984, before President Judge CRUMLISH, JR. and Judges ROGERS, MacPHAIL, DOYLE, BARRY, COLINS and PALLADINO.


OPINION BY JUDGE DOYLE, August 2, 1984:

This petition for review by Summit House Condominium (Condominium) follows an order of the Pennsylvania Board of Finance and Revenue which sustained a decision of the Sales Tax Board of Review denying the Condominium a refund for sales tax paid on purchases of electricity from the Philadelphia Electric Company (PECO) between July 24, 1972 and April 30, 1975.

The stipulated facts indicate that during the period in question...

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