FLEET PIZZA, INC. v. COM. OF PA.

Nos. 1556 C.D. 1986, 2707 C.D. 1986 and 3228 C.D. 1986.

119 Pa.Commw. 463 (1988)

547 A.2d 523

Fleet Pizza, Inc., t/a Domino's Pizza, Petitioner v. Commonwealth of Pennsylvania, Respondent. Fleet Pizza, Inc., t/a Domino's Pizza, Petitioner v. Commonwealth of Pennsylvania, Respondent. S&M Pizza, Ltd., t/a Domino's Pizza, Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

September 15, 1988.


Attorney(s) appearing for the Case

P. J. DiQuinzio, with him, Francis Mazzola, Dechert, Price & Rhoads, for petitioners.

Kathleen Krise Shaulis, Assistant Counsel, with her, James W. Bruce, Assistant Counsel, and Paul S. Roeder, Chief Counsel, for respondent.

Argued June 15, 1988, before President Judge CRUMLISH, JR., and Judges CRAIG, MacPHAIL, DOYLE, BARRY, COLINS and McGINLEY.


OPINION BY JUDGE MacPHAIL, September 15, 1988:

The Commonwealth has filed exceptions to our order and opinion filed March 3, 1988 in the above-captioned matter1 wherein we reversed a decision of the Board of Finance and Revenue (Board) which sustained a use tax assessment against Fleet Pizza, Inc., t/a Domino's Pizza (Fleet) and a sales and use tax assessment against S&M Pizza...

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