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NORRIS v. COM.

155 Pa.Commw. 423 (1993)

625 A.2d 179

John C. NORRIS, Recorder of Deeds of York County, Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent, John C. NORRIS, Ex-Officio, Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided May 4, 1993.

As Amended August 9, 1993.

Attorney(s) appearing for the Case

John W. Thompson, Jr., for petitioner.

Ronald H. Skubecz, Sr. Deputy Atty. Gen., for respondent.

Before DOYLE and SMITH, JJ., and LORD, Senior Judge.

DOYLE, Judge.

John C. Norris appeals from two decisions of the Board of Finance and Revenue (Board) which denied Norris' Petitions for Review seeking abatement of penalties assessed against him by the Department of Revenue (Department) pursuant to the Fiscal Code.1 The cases were consolidated by agreement of the parties.

The parties stipulated to the following relevant facts. Norris served as the Recorder of Deeds of York County...

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