FIORE v. COM.


141 Pa.Commw. 578 (1991)

596 A.2d 1147

William FIORE, t/a Fiore Trucking and Contracting, Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent. William M. FIORE, d/b/a Fiore Trucking and Contracting, Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent (Two Cases).

Commonwealth Court of Pennsylvania.

Decided August 7, 1991.


Attorney(s) appearing for the Case

Henry G. Beamer, for petitioner.

Clinton G. Smith, Jr., Deputy Atty. Gen., for respondent.

Before CRAIG, President Judge, and COLINS, J., and NARICK, Senior Judge.


NARICK, Senior Judge.

This matter comes to us on appeal from three separate orders of the Board of Finance and Revenue (Board) sustaining the sales and use tax assessments imposed against William M. Fiore d/b/a Fiore Trucking and Contracting Company (Taxpayer).1 The tax assessments, interest and penalties found owing by the Board are:

            No. 895 C.D.  1985 =  $1,265,635.16
            No. 925 C.D.  1980 =     304...

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