FIZZANO BROS., INC. v. COM.


165 Pa.Commw. 479 (1994)

645 A.2d 431

FIZZANO BROTHERS, INC., Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided July 5, 1994.


Attorney(s) appearing for the Case

Paul A. Bucco, for petitioner.

Kevin A. Moury, Deputy Atty. Gen., for respondent.

Before COLINS, SMITH, and PELLEGRINI, JJ.


PELLEGRINI, Judge.

Fizzano Brothers, Inc. (Taxpayer) challenges the order of the Board of Finance and Review affirming the Department of Revenue's (Department) determination that certain assets of Taxpayer were not exempt from capital stock taxation.1

The parties stipulated to the following relevant facts. Taxpayer is a Pennsylvania corporation engaged in the business of manufacturing concrete products.2

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