PICPA FOUNDATION v. COM.


143 Pa.Commw. 291 (1991)

598 A.2d 1078

PICPA FOUNDATION FOR EDUCATION AND RESEARCH, Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided October 29, 1991.


Attorney(s) appearing for the Case

John H. Enos, III, for petitioner.

Bart J. DeLuca, Jr., Sr. Deputy Atty. Gen., for respondent.

Before COLINS and PELLEGRINI, JJ., and LORD, Senior Judge.


PELLEGRINI, Judge.

PICPA1 Foundation for Education and Research (Taxpayer) petitions for review of an order of the Board of Finance and Revenue which refused Taxpayer's claim for a refund of sales tax plus statutory interest.

According to the Stipulation of Facts entered into by Taxpayer and the Commonwealth,2 Taxpayer is a Pennsylvania nonprofit...

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