REINIGER BROS., INC. v. COM. of PA.

No. 1650 C.D. 1983.

104 Pa.Commw. 591 (1987)

522 A.2d 187

Reiniger Brothers, Inc., Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

March 13, 1987.


Attorney(s) appearing for the Case

Marc D. Jonas, with him, Fred J. Silverman, Silverman, Jonas & Lawrence, for petitioner.

Michael A. Roman, Deputy Attorney General, for respondent.

Argued December 8, 1986, before Judges MacPHAIL and COLINS, and Senior Judge KALISH, sitting as a panel of three.


OPINION BY JUDGE MacPHAIL, March 13, 1987:

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

The parties submitted a stipulation of facts which we adopt as our own for purposes of this decision. See Pa. R.A.P. 1571(f). Reiniger is engaged in the business of raising flowers and plants in greenhouses. Hybrid tea and sweetheart roses for...

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