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  5. 35 Pa.Commw. 115 (1978)
 

REST HAVEN-C. HILL, INC. v. B. OF F. & R.

Nos. 536 and 1616 C.D. 1974.

35 Pa.Commw. 115 (1978)

Rest Haven-Chestnut Hill, Inc., Appellant v. Commonwealth of Pennsylvania, Board of Finance & Revenue, Appellee. Commonwealth of Pennsylvania v. Rest Haven-Chestnut Hill, Inc., Appellant.

Commonwealth Court of Pennsylvania.

April 28, 1978.

Attorney(s) appearing for the Case

Michael J. Rutenberg, with him Rutenberg, Rutenberg, Rutenberg & Rutenberg, for appellant.

R. Scott Shearer, Deputy Attorney General, for appellee.

Argued February 28, 1978, before President Judge BOWMAN and Judges CRUMLISH, JR., WILKINSON, JR., MENCER, ROGERS, BLATT and DiSALLE.

OPINION BY JUDGE DiSALLE, April 28, 1978:

These are appeals by Rest Haven-Chestnut Hill, Inc. (Rest Haven) from the orders of the Board of Finance and Revenue sustaining the original settlements of its capital stock tax for the fiscal year ending March 31, 1972, at $3,000, and for the fiscal year ending March 31, 1973, at $3,500. By order of this Court dated September 28, 1977, the appeals were consolidated for purposes of trial and argument.

Rest Haven had...

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