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AMP INC. v. COM.

No. 837 F.R. 1998.

815 A.2d 1141 (2002)

AMP INCORPORATED, Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided October 24, 2002.

Publication Ordered December 27, 2002.

Attorney(s) appearing for the Case

John H. Enos, III and Craig A. Lonyear, Harrisburg, for petitioner.

Bart J. DeLuca, Jr., Harrisburg, for respondent.

BEFORE: McGINLEY, Judge, PELLEGRINI, Judge, and McCLOSKEY, Senior Judge.

OPINION BY Judge McGINLEY.

Amp Incorporated (Taxpayer) files exceptions to this Court's February 22, 2002, order affirming the July 20, 1998, order of the Board of Finance and Revenue which found Taxpayer's equipment purchases set forth in Paragraph 19 of the Stipulation of Facts, April 2, 2001, subject to tax.

The facts in this controversy are recounted in this Court's opinion as follows:

Taxpayer manufactures, sells, and distributes solderless electrical...

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