Commonwealth v. N. Barsky & Sons

476 Pa. 13 (1978)

381 A.2d 842

COMMONWEALTH of Pennsylvania

v.

N. BARSKY AND SONS, Appellant.

Supreme Court of Pennsylvania.

Argued May 4, 1976.

Decided January 26, 1978.

Kollas & Costopoulos, William C. Kollas, Lemoyne, for appellant.

Paul S. Roeder, Harrisburg, for appellee.

Before EAGEN, O'BRIEN, ROBERTS, POMEROY, NIX and MANDERINO, JJ.

OPINION

ROBERTS, Justice.

Appellant N. Barsky & Sons [Barsky] is disputing a Sales and Use Tax assessment made by the Commonwealth. This liability is covered by a lien of $579,000 filed against appellant by the Commonwealth pursuant to the Tax Reform Code of 1971, Act…