Aldine Apartments, Inc., t/a Academy Apartments, Petitioner
v.
Commonwealth of Pennsylvania, Respondent.
Commonwealth Court of Pennsylvania.https://leagle.com/images/logo.png
Argued September 12, 1978.
December 13, 1978.
Attorney(s) appearing for the Case
Robert R. Guzzardi, with him, of counsel, Frank E. Hahn, Barton A. Hertzbach, and Obermayer, Rebmann, Maxwell & Hippel, for petitioner.
Paul S. Roeder, Deputy Attorney General, for respondent.
Barton A. Hertzbach, with him Frank E. Hahn, Jr., and, of counsel, Obermayer, Rebmann, Maxwell and Hippel, for amicus curiae, Delaware Valley Apartment House Owners' Association.
Argued September 12, 1978, before President Judge BOWMAN and Judges WILKINSON, JR., MENCER, ROGERS, BLATT, DISALLE and MacPHAIL. Judges CRUMLISH, JR. and CRAIG did not participate.
Commonwealth Court of Pennsylvania.
OPINION BY JUDGE MacPHAIL, December 13, 1978:
The appellant, Aldine Apartments, Inc. (Aldine), is the owner and operator of an apartment complex containing seventy (70) tenant-occupied residential units. From January 6, 1971, through July 7, 1976, Aldine paid $4,685.58 in sales tax on purchases of gas, fuel oil and electricity for use in operating the apartment complex. Pursuant to its leases, Aldine provided...
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