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HOFFMAN SEEDS, INC. v. COMMONWEALTH

No. 1479 C.D. 1983.

91 Pa.Commw. 402 (1985)

Hoffman Seeds, Inc., Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

August 28, 1985.

Attorney(s) appearing for the Case

Robert W. Hallinger, Barley, Snyder, Cooper & Barber, for petitioner.

Eugene J. Anastasio, with him, Michael A. Roman, Deputy Attorneys General, and LeRoy S. Zimmerman, Attorney General, for respondent.

Argued May 6, 1985, before Judges ROGERS, MacPHAIL and PALLADINO, sitting as a panel of three.

OPINION BY JUDGE MacPHAIL, August 28, 1985:

Hoffman Seeds, Inc. (Hoffman) has appealed an order of the Board of Finance and Revenue (Board) denying its petition for refund of the capital stock tax. We affirm.

The parties submitted a stipulation of facts which we adopt as our own for purposes of this decision. Hoffman's primary business is the production and preparation of hybrid farm seed for sale to farmers, seed distributors and retailers. Hoffman engages...

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