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TYGART RESOURCES, INC. v. COM.

134 Pa.Commw. 168 (1990)

578 A.2d 86

TYGART RESOURCES, INC., Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided July 23, 1990.

Attorney(s) appearing for the Case

Jack F. Hurley, Jr., with him, Frank A. Sinon and Sherill T. Moyer, Rhoads & Sinon, Harrisburg, for petitioner.

Bart J. DeLuca, Jr., Harrisburg, with him, Ernest D. Preate, Jr., Atty. Gen., for respondent.

Before DOYLE and PALLADINO, JJ., and NARICK, Senior Judge.

PALLADINO, Judge.

Tygart Resources, Inc. (Taxpayer) appeals an order of the Board of Finance and Revenue (Board) which affirmed a decision of the Department of Revenue (Department) denying Taxpayer's election to be taxed as a Pennsylvania S Corporation (S Corp.). We affirm.

Taxpayer and Department submitted to this court stipulations of fact pursuant to Pa. R.A.P. 15711 which we adopt. The pertinent findings of fact follow. Taxpayer...

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