Commonwealth v. Sheraton-Midcontinent Corp.

Bowman, J.,

This matter is before the court on appeal by the Sheraton-Midcontinent Corporation (successor to Pittsburgh Hotels, Inc.), appellant, from the action of the Board of Finance and Revenue in refusing appellant’s petition for redetermination of additional realty transfer tax assessed against it by the Pennsylvania Department of Revenue. The *74facts have been stipulated by the parties, which facts are adopted as the findings of fact by the court, and are set forth in this opinion to the extent deemed necessary to an understanding thereof. Jury trial was dispensed with by written…