Fiore v. COM. BD. OF FINANCE & REVENUE

534 Pa. 511 (1993)

633 A.2d 1111

William M. FIORE, t/d/b/a Fiore Trucking and Contracting Company, Appellant,

v.

COMMONWEALTH of Pennsylvania, BOARD OF FINANCE AND REVENUE, Appellee.

Supreme Court of Pennsylvania.

Argued April 7, 1993.

Decided November 5, 1993.

Reargument Denied December 9, 1993.

Henry G. Beamer, Pittsburgh, for Wm. Fiore.

Clinton G. Smith, Jr., Harrisburg, for Bd. of F. & R.

Before NIX, C.J., and FLAHERTY, ZAPPALA, PAPADAKOS, CAPPY and MONTEMURO, JJ.

OPINION OF THE COURT

FLAHERTY, Justice.

This is an appeal by the taxpayer, William Fiore, t/d/b/a Fiore Trucking and Contracting Company…