Schmidt v. Commonwealth

495 Pa. 238 (1981)

433 A.2d 456

William A. SCHMIDT, t/a A.J. Schmidt & Company, Petitioner,

v.

COMMONWEALTH of Pennsylvania, Respondent.

Supreme Court of Pennsylvania.

Argued May 18, 1981.

Decided July 10, 1981.

Joseph K. Pierce, Harrisburg, for petitioner.

Robert Patrick Coyne, Deputy Atty. Gen., for respondent.

Before ROBERTS, NIX, LARSEN, FLAHERTY and KAUFFMAN, JJ.

OPINION OF THE COURT

FLAHERTY, Justice.

This is an appeal from an order of the Commonwealth Court[1] which affirmed an order of the Board of Finance and Revenue dismissing an appeal from a reassessment of sales and use taxes levied upon the…