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WESTINGHOUSE E.C. v. BD. OF FIN. & REV.

No. 977 C.D. 1976.

53 Pa.Commw. 116 (1980)

Westinghouse Electric Corporation, Appellant v. Commonwealth of Pennsylvania, Board of Finance and Revenue, Appellee.

Commonwealth Court of Pennsylvania.

July 21, 1980.

Attorney(s) appearing for the Case

Lloyd R. Persun, Shearer, Mette & Woodside, for appellant.

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

Argued June 4, 1980, before President Judge CRUMLISH and Judges WILKINSON, JR., ROGERS, BLATT, CRAIG, MacPHAIL and WILLIAMS, JR. Judge MENCER did not participate.

OPINION BY JUDGE CRAIG, July 21, 1980:

Westinghouse Electric Corporation (taxpayer) appeals from an order of the Board of Finance and Revenue denying $860.65 in refunds for use taxes paid under the Tax Reform Code (Code)1 on the purchase and use of art work, source materials and photography equipment.

Taxpayer claims entitlement to the refunds on the basis that the use of...

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