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CARLOS R. LEFFLER, INC. v. COM. OF PA.

No. 2874 C.D. 1985.

124 Pa.Commw. 306 (1989)

556 A.2d 18

Carlos R. Leffler, Inc., Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

March 20, 1989.

Attorney(s) appearing for the Case

Gerard P. Fox, with him, R. Timothy Columbus and Marcy M. Rehberger, Collier, Shannon, Rill & Scott, and Sherill T. Moyer, Rhoads & Sinon, for petitioner.

Michael A. Roman, Deputy Attorney General, with him, LeRoy S. Zimmerman, Attorney General, for respondent.

Argued September 13, 1988, before President Judge CRUMLISH, JR., Judge SMITH, and Senior Judge NARICK, sitting as a panel of three.

OPINION BY JUDGE SMITH, March 20, 1989:

Carlos R. Leffler, Inc. (Taxpayer) appeals from the September 27, 1985 order of the Board of Finance and Revenue (Board) denying Taxpayer's petition for refund of taxes paid on revenues derived from the sale of No. 2 diesel fuel oil (diesel fuel). Questions presented on appeal are whether the Oil Company Franchise Tax Act (Franchise Tax)1 applies to consideration derived from sales of diesel fuel...

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