Beckwith Machinery Co. v. Commonwealth

Opinion by

Judge Menoer,

Beckwith Machinery Company (Beckwith) appeals from that portion of an order of the Board of Finance *140and Bevenue (Board) which reassessed a use tax, in the amount of $12,791.71, for the period of April 1, 1972 through February 27, 1975, on property used in the operations performed by Beckwith at its plant located at Indiana, Pennsylvania. A partial stipulation of facts, which we adopt, was filed by the parties, and additional testimony was taken at a hearing held on June 15, 1977. The stipulated facts and additional evidence may be summarized as follows:

Beckwith is a…