BIOSCIENCES INFO. SERV. v. COM. OF PA.

Nos. 1701 C.D. 1980 and 1702 C.D. 1980.

101 Pa.Commw. 384 (1986)

516 A.2d 434

Biosciences Information Service, Petitioner v. Commonwealth of Pennsylvania, Respondent. Biosciences Information Service, Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

October 21, 1986.


Attorney(s) appearing for the Case

Morris R. Brooke, Drinker, Biddle & Reath, for petitioner.

Bartholomew J. DeLuca, Jr., Deputy Attorney General, with him, LeRoy S. Zimmerman, Attorney General, for respondent.

Argued April 9, 1985, before Judges CRAIG and COLINS, and Senior Judge KALISH, sitting as a panel of three. Reargued November 13, 1985, before President Judge CRUMLISH, JR., and Judges ROGERS, CRAIG, MacPHAIL, DOYLE, COLINS and PALLADINO.


OPINION BY SENIOR JUDGE KALISH, October 21, 1986:

Biosciences Information Service (BIOSIS) petitions for review of two orders of the Board of Finance and Revenue (Board) which affirmed use tax assessments made by the Department of Revenue (Department) for two tax audit periods.1 In our opinion dated July 12, 1985, we affirmed the Board's orders. BIOSIS filed exceptions, challenging...

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