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NORTHEASTERN PENN. IMAGING CENTER v. COM.

Nos. 93 MAP 2009, 94 MAP 2009.

35 A.3d 752 (2011)

NORTHEASTERN PENNSYLVANIA IMAGING CENTER, Appellee v. COMMONWEALTH of Pennsylvania, Appellant. Medical Associates of the Lehigh Valley, P.C., Appellee v. Commonwealth of Pennsylvania, Appellant.

Supreme Court of Pennsylvania.

Decided December 21, 2011.

Attorney(s) appearing for the Case

Thomas W. Bergen , Hartman Underhill & Brubaker, L.L.P., Lancaster, for Amicus Curiae, KDK, Inc., et al.

Bartholomew J. Deluca Jr. , Karen Marie Gard , PA Office of Attorney General, Harrisburg, Linda L. Kelly , Pittsburgh, John G. Knorr III , Calvin Royer Koons , Carol L. Weitzel , PA Office of Attorney General, Harrisburg, for Commonwealth of Pennsylvania.

Sharon Rose Paxton , Randy Lee Varner , McNees, Wallace & Nurick, LLC, Harrisburg, for Northeastern Pennsylvania Imaging Center and Medical Associates of Lehigh Valley, P.C.

BEFORE: CASTILLE, C.J., SAYLOR, EAKIN, BAER, TODD, McCAFFERY, ORIE MELVIN, JJ.

OPINION

Justice EAKIN.

In these consolidated appeals, the Commonwealth of Pennsylvania, Department of Revenue seeks review of the Commonwealth Court's decisions holding appellees' MRI1 and PET/CT2 Scan systems were not tangible personal property subject to sales tax under § 7202(a) of the Tax Reform Code of 1971, 72 P.S. § 7101 et seq., because they were part of real estate...

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