PETERS ORCHARD CO. v. COMMONWEALTH

No. 764 C.D. 1984.

91 Pa.Commw. 213 (1985)

The Peters Orchard Company, Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

August 20, 1985.


Attorney(s) appearing for the Case

Donald G. Oyler, Wolf and Oyler, for petitioner.

Eugene J. Anastasio, with him, Michael A. Roman, Deputy Attorneys General, and LeRoy S. Zimmerman, Attorney General, for respondent.

Argued May 6, 1985, before Judges ROGERS, MacPHAIL and PALLADINO, sitting as a panel of three.


OPINION BY JUDGE PALLADINO, August 20, 1985:

The Peters Orchard Company (Petitioner) appeals from a Board of Finance and Revenue determination that it is not entitled to the "family farm corporation"1 exemption from capital stock taxation. We affirm.

The parties have stipulated all of the facts upon which we rely for purposes of this appeal. Those facts relevant to the disposition of this appeal are as follows. Petitioner is a...

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