STEWART HONEYBEE v. BD. OF FINANCE


525 Pa. 222 (1990)

579 A.2d 872

STEWART HONEYBEE PRODUCTS, INC., Appellee, v. COMMONWEALTH of Pennsylvania, BOARD OF FINANCE AND REVENUE, Appellant.

Supreme Court of Pennsylvania.

Decided September 12, 1990.


Attorney(s) appearing for the Case

Michael A. Roman, Sr. Deputy Atty. Gen., for appellant.

Lloyd R. Persun, Harrisburg, for appellee.

Before NIX, C.J., and LARSEN, FLAHERTY, McDERMOTT, ZAPPALA, PAPADAKOS and CAPPY, JJ.


OPINION OF THE COURT

FLAHERTY, Justice.

The Capital Stock Tax imposes a tax liability on certain business entities in Pennsylvania, but exempts, inter alia, manufacturers. Act of March 4, 1971, P.L. 6, No. 2, art. VI, § 602 as amended, 72 P.S. § 7602. Stewart Honeybee, the taxpayer herein, claimed that it was entitled to the manufacturing exemption for the years 1980 and 1981, and sought review before Commonwealth Court of the decisions of the...

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