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LANCASTER LABORATORIES, INC. v. COM.

158 Pa.Commw. 165 (1993)

631 A.2d 739

LANCASTER LABORATORIES, INC., Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided August 24, 1993.

Attorney(s) appearing for the Case

Russell J. Ober, Jr., for petitioner.

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

Before McGINLEY and FRIEDMAN, JJ., and SILVESTRI, Senior Judge.

McGINLEY, Judge.

Lancaster Laboratories Inc. (Lancaster) appeals from an order of the Board of Finance and Revenue (Board), dated March 29, 1988, that sustained a Board of Appeals' decision denying Lancaster's petition for resettlement of the Department of Revenue's (Department) initial resettlement, in the nature of an increase, of Lancaster's 1984-85 capital stock tax from $4,291.59 to $18,108.13. The Board based its order on the grounds that Lancaster is not entitled...

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