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ELECTRO-SPACE FAB., INC. v. COM. OF PA.

No. 3656 C.D. 1983.

100 Pa.Commw. 74 (1986)

514 A.2d 260

Electro-Space Fabricators, Inc., Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

August 20, 1986.

Attorney(s) appearing for the Case

Donald LaBarre, Jr., for petitioner.

Bryan E. Barbin, Deputy Attorney General, with him, LeRoy S. Zimmerman, Attorney General, for respondent.

Argued May 13, 1986, before Judges CRAIG and DOYLE, and Senior Judge BARBIERI, sitting as a panel of three.

OPINION BY JUDGE DOYLE, August 20, 1986:

This is an appeal by Electro-Space Fabricators, Inc. (Petitioner), a Pennsylvania corporation, from the order of the Pennsylvania Board of Finance and Revenue (Board) which refused to resettle Petitioner's capital stock tax liability for the year ending December 31, 1981. This case comes before us on a stipulation of facts submitted by both parties which we hereby adopt...

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