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  5. 116 Pa.Commw. 230 (1988)
 

R & P SERV., INC. v. PA. DEPT. OF REV.

No. 2503 C. D. 1986.

116 Pa.Commw. 230 (1988)

541 A.2d 432

R & P Services, Inc., d/b/a Allegheny Cigarette, Music & Games, Petitioner v. Commonwealth of Pennsylvania, Department of Revenue, Respondent.

Commonwealth Court of Pennsylvania.

May 18, 1988.

Attorney(s) appearing for the Case

Gerard M. Mackarevich, with him, Ira H. Weinstock, Ira H. Weinstock, P.C., for petitioner.

Ronald H. Skubecz, Deputy Attorney General, with him, LeRoy S. Zimmerman, Attorney General, for respondent.

Argued November 19, 1987, before Judges DOYLE and BARRY, and Senior Judge KALISH, sitting as a panel of three.

OPINION BY JUDGE BARRY, May 18, 1988:

R&P Services, Inc. (R&P) which does business as Allegheny Cigarette, Music & Games, appeals from the order of the Secretary of Revenue (Secretary), who ordered the revocation of the cigarette stamping agency and wholesale dealer licenses of R&P based upon the recommendations of the Cigarette Tax Board (Board).

R&P was licensed as a cigarette...

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