Thru-Way Equipment Co. v. Commonwealth

Opinion by

Judge Wilkinson,

This matter is before the Court on a motion to dismiss filed by the Commonwealth. The appellant, a corporation, failed to transmit funds it had withheld from the wages of its employees as Pennsylvania income tax under the provisions of Section 316 of the Tax Eeform Code of 1971, Act of March 4, 1971, P. L. 6, added August 31, 1971, P. L. 362, 72 P. S. §7316 (Supp. 1974-1975). On March 1, 1973, the Personal Income Tax Bureau made a jeopardy assessment of the amount due the Commonwealth, perhaps more accurately identified as the amount of the Commonwealth’s funds…