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FIRST FED. S. & L. A. OF PHILA. v. COM.

Nos. 1854 C.D. 1982 and 1638 C.D. 1974.

91 Pa.Commw. 634 (1985)

First Federal Savings & Loan Association of Philadelphia, Petitioner v. Commonwealth of Pennsylvania, Respondent. Commonwealth of Pennsylvania v. First Federal Savings & Loan Association, Appellant.

Commonwealth Court of Pennsylvania.

September 13, 1985.

Attorney(s) appearing for the Case

John F. Stoviak, with him, Timothy W. Callahan, II, Of Counsel: Dilworth, Paxson, Kalish & Kauffman, for petitioner/appellant.

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

Argued April 10, 1985, before President Judge CRUMLISH, JR., and Judges ROGERS, MacPHAIL, DOYLE, BARRY and PALLADINO.

OPINION IN SUPPORT OF AFFIRMANCE BY JUDGE MacPHAIL, September 13, 1985:

In this case, the sole issue presented for our determination is whether the orders of the Board of Finance and Revenue (Board) denying petitions for resettlement by First Federal Savings & Loan Association of Philadelphia (Petitioner) should be upheld insofar as they affirm the action of the Department of Revenue (Department) assessing taxes against the Petitioner under the provisions of the...

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