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PIONEER BELTING H. & PACK. CORP. v. COM.

2 Pa.Commw. 278 (1971)

Pioneer Belting, Hose and Packing Corporation v. Commonwealth of Pennsylvania.

Commonwealth Court of Pennsylvania.

June 8, 1971.

Attorney(s) appearing for the Case

Michael Edelman, for appellant.

Harold R. Prowell, Assistant Attorney General, with him Robert W. Cunliffe, Deputy Attorney General, and J. Shane Creamer, Attorney General, for appellee.

Argued May 6, 1971, before Judges KRAMER, WILKINSON, JR., and MENCER, sitting as a panel of three.

OPINION BY JUDGE WILKINSON, June 8, 1971:

This is an appeal from an order of the Board of Finance and Revenue, entered December 23, 1970. The appellant was notified of said order on December 28, 1970. This appeal was filed on February 19, 1971. The Commonwealth has moved to quash the appeal in that it was filed more than 30 days beyond the day when the order was entered. We must grant the motion to quash.

In September of 1961 premises owned by appellant were...

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