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SUBURBAN CABLE TV CO., INC. v. COM.

131 Pa.Commw. 368 (1990)

570 A.2d 601

SUBURBAN CABLE TV CO., INC., Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent. (Three Cases) LEBANON VALLEY CABLE TV CO., INC., Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent. (Three Cases) WARNER CABLE CORP. of PITTSBURGH, Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent. (Three Cases) WARNER AMEX CABLE COMMUNICATIONS, INC., Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided February 14, 1990.

Attorney(s) appearing for the Case

Arthur R. Littleton, with him, Dennis R. Bartholomew and Peter Konolige, Hoyle, Morris & Kerr, and Robert H. Louis, Fox, Rothschild, O'Brien & Frankel, for petitioners, Suburban Cable TV Co., Inc. and Lebanon Valley Cable TV Co.

Marvin A. Fein, with him, Philip Baskin, Dusty Elias Kirk and William J. Moorhead, Jr., Baskin, Flaherty, Elliott & Mannino, P.C., for petitioners, Warner Cable Corp. of Pittsburgh and Warner Amex Cable Communications, Inc.

Robert P. Coyne, with him, Matthew W. Tomalis, Deputy Attys. Gen., and Ernest D. Preate, Jr., Atty. Gen., for respondent.

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

CRAIG, Judge.

SUMMARY INTRODUCTION

These appeals, consolidated from proceedings at ten different docket numbers of this court, are from adjudications of the Board of Finance and Revenue, some in capital stock tax cases and others in sales and use tax cases. The taxpayers in the case at 2757 C.D.1988 and the five 1979 docket numbers in the 1600's are Suburban Cable TV Co., Inc. (Suburban) and Lebanon Valley Cable TV Company (Lebanon), who seek exemption from...

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