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STEWART HONEYBEE PRODUCTS v. COM.

128 Pa.Commw. 132 (1989)

562 A.2d 1015

STEWART HONEYBEE PRODUCTS, INC., Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided August 15, 1989.

Attorney(s) appearing for the Case

Lloyd R. Persun, Shearer, Mette, Evans & Woodside, Harrisburg, for petitioner.

Michael A. Roman, Deputy Atty. Gen., Ernest D. Preate, Jr., Atty. Gen., Harrisburg, for respondent.

Before CRUMLISH, Jr., President Judge, and CRAIG, DOYLE, COLINS, PALLADINO, McGINLEY and SMITH, JJ.

OPINION

CRUMLISH, Jr., President Judge.

Stewart Honeybee Products, Inc. (Stewart Honeybee) has filed exceptions1 to this Court's Order2 affirming a Board of Finance and Revenue resettlement which denied Stewart Honeybee an exemption to its capital stock tax assessment.3 We sustain the exceptions.

According to the stipulated facts, Stewart Honeybee, a Pennsylvania...

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