O'Boyles Ice Cream Island, Inc. v. Commonwealth

146 Pa. Commonwealth Ct. 374 (1992)

605 A.2d 1301

O'BOYLES ICE CREAM ISLAND, INC., Petitioner,

v.

COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Argued November 19, 1991.

Decided March 13, 1992.

John P. Koopman, for petitioner.

Bart J. DeLuca, Senior Deputy Atty. Gen., for respondent.

Before PALLADINO and McGINLEY, JJ., and BARRY, Senior Judge.

PALLADINO, Judge.

O'Boyles Ice Cream Island, Inc. (Petitioner) appeals from an order of the Board of Finance and Revenue (Board) which denied Petitioner interest on an overpayment of a sales tax. We affirm.

The parties have stipulated…