Commonwealth v. Safe Harbor Water Power Corp.

Dissenting Opinion by

Mr. Justice Roberts:

In my view, the majority by its exceedingly narrow construction of the words “so far as possible” in §8(a) of the Act, limits the operative effect of the language to only those delays created by the taxpayer. In the future in order to find that the Commonwealth has met the burden of proof as required by our opinion in Commonwealth v. Allied Bldg. Credits, Inc., 385 Pa. 370, 123 A. 2d 686 (1956), upon which the majority expressly relies, a court will have to conclude that the taxpayer is estopped by his own actions from asserting the one year…