Fiore v. Commonwealth

COLINS, President Judge.

William M. Fiore, trading as Fiore Trucking and Contracting (Taxpayer), proceeding pro se, filed exceptions and objections to the December 15,1995 remand opinion and order of the Commonwealth Court of Pennsylvania. Fiore v. Commonwealth, 668 A.2d 1210 (Pa.Cmwlth.1995) (Fiore II). In that remand opinion, this Court affirmed three orders of the Board of Finance and Revenue (Board) sustaining use tax deficiency assessments imposed by the Department of Revenue (Revenue) pursuant to Section 202(b) of the Tax Reform Code of 1971 (Code).1

The facts underlying this controversy,…