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COM. v. PETERS ORCHARD CO.

511 Pa. 465 (1986)

515 A.2d 550

COMMONWEALTH of Pennsylvania, Appellee, v. The PETERS ORCHARD COMPANY, Appellant.

Supreme Court of Pennsylvania.

Decided September 25, 1986.

Attorney(s) appearing for the Case

Donald G. Oyler, Gettysburg, for appellant.

Michael A. Roman, for appellee.

Before NIX, C.J., and LARSEN, FLAHERTY, McDERMOTT, HUTCHINSON, ZAPPALA and PAPADAKOS, JJ.

OPINION OF THE COURT

PAPADAKOS, Justice.

This is an appeal from the decision of Commonwealth Court which affirmed a determination of the Board of Finance and Revenue that the Peters Orchard Company (Appellant) was not entitled to the "family farm corporation"1 exemption from capital stock taxation. Commonwealth Court entered judgment in favor of the Commonwealth for $4,750.00 together...

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