Commonwealth v. Benjamin Franklin Hotel Co.

Neely, P. J.,

This matter is here on appeal from the decision of the Board of Finance and Revenue upholding the action of the Department of Revenue, acting through its Sales Tax Board of Review, in making a use tax assessment against defendant taxpayer under the provisions of the Selective Sales and Use Tax Act of March 6, 1956, P. L. 1228, as amended May 24, 1956, P. L. 1707, 72 PS §3403-1, et seq.1 The tax was assessed for the period March 7, 1956, to February 28,1958.

*330The parties have stipulated the facts and agreed to try this case without a jury, in accordance with the provisions of the…