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CRH CATERING CO., INC. v. COM. OF PA.

No. 2630 C.D. 1983.

114 Pa.Commw. 514 (1988)

539 A.2d 38

CRH Catering Co., Inc., a Pennsylvania Corporation, Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

March 21, 1988.

Attorney(s) appearing for the Case

Murray I. Horewitz, with him, Thomas A. Bowlen, for petitioner.

Robert P. Coyne, Deputy Attorney General, with him, LeRoy S. Zimmerman, Attorney General, for respondent.

Argued December 17, 1987, before Judges COLINS and PALLADINO, and Senior Judge KALISH, sitting as a panel of three.

OPINION BY JUDGE COLINS, March 21, 1988:

CRH Catering Co., Inc. (taxpayer), owner/operator of coin-operated automatic vending machines, has filed exceptions to a decision of this Court which affirmed an order of the Board of Finance and Revenue (Board), itself sustaining, upon administrative appeal, an assessment of sales tax issued by the Commonwealth of Pennsylvania, Department of Revenue (Commonwealth). See CRH Catering Co., Inc. v. Commonwealth,

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