Ernest Renda Construction Co. v. Commonwealth

Opinion by

Judge Palladino,

In these three appeals Ernest Renda Construction Company, Inc., also known as Ernest Renda Contracting Company, Inc. (Taxpayer), challenges three orders of the Board of Finance and Revenue (Board) which affirmed use tax assessments made by the Department of Revenue (Department) for three tax audit periods: March 31, 1971 through November 30, 1974 (first audit period); January 1,1975 through December 31, 1977, (second audit period); and January 1, 1978 through December 31, 1980 (third audit period). The facts and legal issues raised in each of the three appeals are…