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HAZLETON NATIONAL BANK v. COM. OF PA.

Appeal, No. 297 Tr. Dkt. 1970.

10 Pa.Commw. 366 (1973)

Hazleton National Bank, Appellant, v. Commonwealth of Pennsylvania, Appellee.

Commonwealth Court of Pennsylvania.

August 1, 1973.

Attorney(s) appearing for the Case

Alphonsus R. Romeika, with him, of counsel, Romeika, Fish & Scheckter, for appellant.

Edward T. Baker, Deputy Attorney General, for appellee.

Argued June 6, 1973, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY PRESIDENT JUDGE BOWMAN, August 1, 1973:

We are presently concerned with a collateral issue to an appeal by the Hazleton National Bank ("Bank") of Hazleton, Pennsylvania, from an order of the Board of Finance and Revenue sustaining the denial of a petition for refund for payment of sales or use taxes. The issue before us is not the Bank's entitlement to the refund it originally sought before the taxing...

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