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CRH CATERING CO., INC. v. COM. of PA.

No. 2630 C.D. 1983.

104 Pa.Commw. 91 (1987)

521 A.2d 497

CRH Catering Co., Inc., a Pennsylvania Corporation, Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

February 18, 1987.

Attorney(s) appearing for the Case

Murray I. Horewitz, with him, Thomas A. Bowlen, for petitioner.

Robert P. Coyne, Deputy Attorney General, with him, LeRoy S. Zimmerman, Attorney General, for respondent.

Argued November 17, 1986, before Judges MacPHAIL, DOYLE and COLINS, sitting as a panel of three.

OPINION BY JUDGE COLINS, February 18, 1987:

CRH Catering Co., Inc. (taxpayer), an owner/operator of automatic vending machines, challenges an order of the Board of Finance and Revenue (Board) which sustained the decision of the Board of Appeals pursuant to an assessment issued by the Commonwealth of Pennsylvania, Department of Revenue (Commonwealth), for the payment of additional sales tax accruing during the audit period August 1, 1979, to January 31, 1982. The Commonwealth...

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