Legal Opinion
Fiore v. Commonwealth
Commonwealth Court of Pennsylvania
Decided August 7, 1991No. Nos. 925 C.D. 1980, 895 C.D. 1985 and 1029 C.D. 1985PublishedCited by 5 opinions
1Opinion of the Court
NARICK, Senior Judge.
This matter comes to us on appeal from three separate orders of the Board of Finance and Revenue (Board) sustaining the sales and use tax assessments imposed against William M. Fiore d/b/a Fiore Trucking and Contracting Company (Taxpayer).1 The tax assessments, interest and penalties found owing by the Board are:
No. 895 C.D. 1985 = $1,265,635.16
No. 925 C.D. 1980 = 304,390.11
No. 1029 C.D. 1985 = 114,865.12
TOTAL $1,684,890.39
Although William Fiore owns a number of business entities, these assessments were made only against William Fiore, t/a Fiore Trucking and Contracting,…
2Cases cited7 opinions
- Mathews v. EldridgeSupreme Court of the United States · 1976
- Mitchell v. W. T. Grant Co.Supreme Court of the United States · 1974
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- United States v. Wells Fargo BankSupreme Court of the United States · 1988
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Fiore v. COM. BD. OF FINANCE & REVENUESupreme Court of Pennsylvania · 1993
- Fiore v. CommonwealthCommonwealth Court of Pennsylvania · 1995
- Fiore v. CommonwealthCommonwealth Court of Pennsylvania · 1992
- Fiore v. CommonwealthCommonwealth Court of Pennsylvania · 1996
- Fiore v. COM. BD. OF FINANCE & REVENUESupreme Court of Pennsylvania · 1993