Opinion
Argued May 22, 1973
Decided July 2, 1973
Before JONES, C. J., EAGEN, O'BRIEN, ROBERTS, POMEROY, NIX and MANDERINO, JJ.
Appeal, No. 14, May T., 1973, from order of the Commonwealth Court, No. 861, C.D. 1971, in case of Morrisville Scrap Processing Company, Inc. v. Commonwealth of Pennsylvania. Order affirmed; reargument, refused August 8, 1973.
Same case in Commonwealth Court: 6 Pa. Commw. 121.
Appeal by taxpayer to Commonwealth Court from decision of Board of Finance and Revenue.
Order entered affirming decision of Board, opinion by ROGERS, J., dissenting opinion by BLATT, J. Appeal to Supreme Court allowed.
Howard Gould, with him Lewis H. Markowitz, Gould, Reichert Strauss, and Markowitz, Kagen Griffith, for appellant.
Edward T. Baker, Deputy Attorney General, for Commonwealth, appellee.
Order affirmed. See Commonwealth v. Deitch Company, 449 Pa. 88, 295 A.2d 834 (1972); Commonwealth v. Life Assurance Company of Pennsylvania, 419 Pa. 370, 214 A.2d 209 (1965); Commonwealth v. Lafferty, 426 Pa. 541, 233 A.2d 256 (1967); Ott v. Mississippi Valley Barge Line Company, 336 U.S. 169, 69 S.Ct. 432 (1949); and Wisconsin v. J. C. Penney Co., 311 U.S. 435, 61 S.Ct. 246 (1940).
Mr. Chief Justice JONES and Mr. Justice O'BRIEN note a dissent.