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CITIZENS NAT. BK. & TR. CO. v. COM.

No. 2628 C.D. 1979.

63 Pa.Commw. 383 (1981)

Citizens National Bank & Trust Co., Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

December 23, 1981.

Attorney(s) appearing for the Case

Alphonsus R. Romeika, Romeika, Fish & Scheckter, for petitioner.

Vincent J. Dopko, Deputy Attorney General, for respondent.

Argued June 3, 1981, before President Judge CRUMLISH, JR. and Judges ROGERS, BLATT, MacPHAIL and PALLADINO.

OPINION BY JUDGE PALLADINO, December 23, 1981:

This is an appeal by Citizens National Bank and Trust Company (Taxpayer) from an Order of the Board of Finance and Revenue refusing Taxpayer's Petition for Refund of a portion of its Bank Shares Tax. We affirm.

We adopt as our findings the facts stipulated by the parties.

Taxpayer, a banking institution, is subject to the annual Bank Shares Tax imposed by Section 701 of the Tax Reform Code of 1971, Act...

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