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UNION BK. & TR. CO., APPELLANT v. COMTH.

No. 751 C.D. 1974.

16 Pa.Commw. 481 (1975)

Union Bank and Trust Company of Eastern Pennsylvania, Appellant, v. Commonwealth of Pennsylvania, Appellee.

Commonwealth Court of Pennsylvania.

February 26, 1975.

Attorney(s) appearing for the Case

Norman A. Peil, Jr., for appellant.

Eugene J. Anastasio, Deputy Attorney General, for appellee.

Submitted on briefs November 4, 1974, to President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY JUDGE MENCER, February 26, 1975:

The Union Bank and Trust Company of Eastern Pennsylvania (appellant) filed an appeal on June 5, 1974 from the refusal of the Board of Finance and Revenue (Board) to rehear appellant's earlier and rejected petitions for refund of bank shares tax paid by it for 1969 and 1970. On October 21, 1974, the Commonwealth of Pennsylvania filed a motion to dismiss the appeal...

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