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BECKWITH MACHINERY CO. v. COM.

No. 232 C.D. 1977.

35 Pa.Commw. 138 (1978)

Beckwith Machinery Company, Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

April 28, 1978.

Attorney(s) appearing for the Case

Edward T. Baker, with him Reed, Smith, Shaw & McClay, for appellant.

Paul S. Roeder, Deputy Attorney General, for respondent.

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

OPINION BY JUDGE MENCER, April 28, 1978:

Beckwith Machinery Company (Beckwith) appeals from that portion of an order of the Board of Finance and Revenue (Board) which reassessed a use tax, in the amount of $12,791.71, for the period of April 1, 1972 through February 27, 1975, on property used in the operations performed by Beckwith at its plant located at Indiana, Pennsylvania. A partial stipulation of facts...

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