FIORE v. COM.


148 Pa.Commw. 62 (1992)

609 A.2d 862

William FIORE, t/a Fiore Trucking and Contracting, Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided May 12, 1992.

Reargument Denied June 10, 1992.


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 DOYLE, COLINS, McGINLEY, SMITH, FRIEDMAN and KELLEY, JJ.


COLINS, Judge.

Before the Court are exceptions filed by William M. Fiore, t/a Fiore Trucking and Contracting (taxpayer) to an opinion and order of this Court dated August 7, 1991. Fiore v. Commonwealth, 141 Pa.Commw. 578, 596 A.2d 1147 (1991) (Fiore I). Therein the Court affirmed three separate orders of the Board of Finance and Revenue (Board) sustaining the use tax assessments...

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