EGNER ET AL. v. COM. OF PA.

No. 2248 C.D. 1987.

125 Pa.Commw. 434 (1989)

557 A.2d 1157

George F. Egner, and North Hotel Realty Co., t/a Sheraton Inn Northeast, a partnership, Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

April 26, 1989.


Attorney(s) appearing for the Case

Jerrilyn G. Marston, with her, Jeffrey A. Less, Bazelon & Less, for petitioner.

Bryan E. Barbin, Deputy Attorney General, with him, Ernest D. Preate, Jr., Attorney General, for respondent.

Argued March 7, 1989, before Judges CRAIG, BARRY and PALLADINO, sitting as a panel of three.


OPINION BY JUDGE CRAIG, April 26, 1989:

The sole issue in this case, one of first impression, is whether the exemption provisions of the Pennsylvania Hotel Occupancy Tax require direct billing to the United States Government in order for the federal exemption to apply.

George F. Egner and North Hotel Realty Co., t/a Sheraton Inn Northeast (Sheraton), appeal an order of the Pennsylvania Board of Finance and Revenue (board) refusing Sheraton's petition for review...

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