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LANECO, INC. v. COM. OF PA.

No. 1554 C.D. 1983.

103 Pa.Commw. 355 (1987)

520 A.2d 542

Laneco, Inc., Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

January 28, 1987.

Attorney(s) appearing for the Case

Norman A. Peil, Jr., for petitioner.

Paul S. Roeder, Deputy Attorney General, with him, LeRoy S. Zimmerman, Attorney General, for respondent.

Argued September 11, 1986, before Judges DOYLE and BARRY, and Senior Judge KALISH, sitting as a panel of three.

OPINION BY JUDGE BARRY, January 28, 1987:

Laneco, Inc., the petitioner, appeals from an order of the Board of Finance and Revenue which affirmed a decision of the Department of Revenue's Board of Appeals that petitioner owed $202,494.78 plus interest to the Commonwealth for use taxes.

The following relevant facts were stipulated: Petitioner is the owner of a number of supermarkets and combination retail...

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