Hams Express, Inc. v. Commonwealth, Board of Finance & Revenue Treasury Department

I dissent and adopt the reasoning of the Commonwealth Court’s Opinion as authored by the Honorable Judge Roy Wilkinson, Jr. That case may be found at Hams Express, Inc. v. Commonwealth Board of Finance and Revenue, 26 Pa.Cmwlth. 448, 363 A.2d 1340 (1976).

EAGEN, C. J., joins in this dissenting opinion.