Commonwealth v. Bell Telephone Co.

Full title: Commonwealth, Appellant, v. Bell Telephone Company of Pennsylvania

Court: Supreme Court of Pennsylvania

Date published: Oct 12, 1971

281 A.2d 633 (Pa. 1971)

281 A.2d 633

Opinion

May 25, 1971.

October 12, 1971.

Before BELL, C. J., JONES, EAGEN, O'BRIEN, ROBERTS, POMEROY and BARBIERI, JJ.

Appeal, No. 46, May T., 1971, from judgment of Court of Common Pleas of Dauphin County, No. 349 of 1963, in case of Commonwealth of Pennsylvania v. The Bell Telephone Company of Pennsylvania. Judgment affirmed.

Appeal by taxpayer from decision of Board of Finance and Revenue. Before HERMAN, J.

Adjudication filed sustaining appeal, striking assessment and directing judgment in favor of taxpayer if no exceptions filed; exceptions thereto by Commonwealth overruled, and judgment entered in favor of taxpayer, order by KREIDER, P. J. Commonwealth appealed.

Edward T. Baker, Deputy Attorney General, with him J. Shane Creamer, Attorney General, for Commonwealth, appellant.

Albert J. Tomalis, Jr., with him Leon D. Metzger, and Metzger, Hafer, Keefer, Thomas and Wood, for appellee.

Thomas L. Wenger, Frank A. Sinon, and Rhoads, Sinon Reader, for amici curiae.

OPINION PER CURIAM, October 12, 1971:

Judgment affirmed. See Commonwealth v. Equitable Gas Company, 415 Pa. 113, 202 A.2d 11 (1964).