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LAPP v. COM.

489 Pa. 532 (1980)

414 A.2d 1018

Leroy S. LAPP, Appellant, v. COMMONWEALTH of Pennsylvania, Appellee.

Supreme Court of Pennsylvania.

Decided May 30, 1980.

Attorney(s) appearing for the Case

James P. Coho, Lancaster, for appellant.

Robert Patrick Coyne, Deputy Atty. Gen., for appellee.

Before EAGEN, C.J., and O'BRIEN, ROBERTS, NIX, LARSEN, FLAHERTY and KAUFFMAN, JJ.

OPINION OF THE COURT

LARSEN, Justice.

The facts have been stipulated in this case and are essentially as follows: appellant, Leroy S. Lapp, is the sole proprietor of a painting and sandblasting business located in Parksburg (Chester County), Pennsylvania. Pursuant to the Tax Reform Code of 1971 (TRC), 72 P.S. § 7319(3) (Supp. 1979-80), appellant is required to pay over on a semi-monthly basis to the Commonwealth of Pennsylvania (appellee) the personal...

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