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GUARDIAN LIFE INS. v. COM.

148 Pa.Commw. 430 (1992)

611 A.2d 797

The GUARDIAN LIFE INSURANCE COMPANY OF AMERICA, Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided June 10, 1992.

Attorney(s) appearing for the Case

William Y. Rodewald, for petitioner.

John J. Butchar, for respondent.

Before CRAIG, President Judge, and DOYLE, COLINS, SMITH, PELLEGRINI, FRIEDMAN and KELLEY, JJ.

CRAIG, President Judge.

The Guardian Life Insurance Company of America (Guardian) appeals from an order of the Board of Finance and Revenue which refused Guardian's petition for a refund of $139,310.00 in retaliatory tax paid for the calendar year 1985. Because our interpretation of the relevant statutes leads us to conclude that the Department of Revenue did not settle Guardian's retaliatory "tax" in an untimely fashion, we affirm the board and deny Guardian's refund...

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