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HELLERTOWN MFG. CO. v. SCHEINER

No. 1912 C.D. 1985.

96 Pa.Commw. 156 (1986)

506 A.2d 487

Hellertown Manufacturing Company, Petitioner v. James I. Scheiner, Secretary, Pennsylvania Department of Revenue, Respondent.

Commonwealth Court of Pennsylvania.

March 26, 1986.

Attorney(s) appearing for the Case

Michael A. Henry, with him, Donald LaBarre, Jr., for petitioner.

George T. Bell, Chief Counsel, with him, Allen S. Mengel, Assistant Chief Counsel, for respondent.

Argued February 3, 1986, before Judges ROGERS and DOYLE, and Senior Judge KALISH, sitting as a panel of three.

OPINION BY JUDGE ROGERS, March 26, 1986:

Hellertown Manufacturing Company (taxpayer) has filed a petition for review in the nature of an action in mandamus seeking an order directing the Pennsylvania Department of Revenue (department) to refund to the taxpayer $254,732.03 in taxes paid by it, plus settled credits on interest overpayments and plus interest. The taxes in question are the taxpayer's 1972 franchise tax and its corporate net income taxes for the years...

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