AWI v. COM., DEPT. OF REVENUE


780 A.2d 759 (2001)

ASSOCIATED WHOLESALERS, INC., Petitioner, v. The COMMONWEALTH of Pennsylvania, DEPARTMENT OF REVENUE and Robert A. Judge, Sr., Secretary, Respondents.

Commonwealth Court of Pennsylvania.

Decided July 9, 2001.

Reargument Denied August 7, 2001.


Attorney(s) appearing for the Case

Robert J. Tribeck, Harrisburg, for petitioner.

Joel M. Ressler, Harrisburg, for respondents.

Before DOYLE, President Judge, COLINS, Judge, McGINLEY, Judge, SMITH, Judge, PELLEGRINI, Judge, FRIEDMAN, Judge, and FLAHERTY, Judge.


FLAHERTY, Judge.

Associated Wholesalers, Inc. (AWI) petitions for review of the December 13, 1999, adjudication of the Department of Revenue (Department) which denied AWI's petition to establish a lower cost of doing business in accordance with Sections 202-A and 227-A of what is commonly known as the Pennsylvania Cigarette Sales and Licensing Act (Act)1. We affirm.

AWI distributes food...

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