Commonwealth v. Lafferty

Opinion by

Mr. Justice Eagen,

The appellants, Fred B. Lafferty, J. D. Lafferty and Charles W. Albright, Jr., partners, d/b/a Lafferty Trucking Company (Lafferty), by this appeal challenge the correctness of the judgment entered below following dismissal of their appeal from a decision of the Commonwealth’s Board of Finance and Revenue sustaining an assessment for a use tax deficiency.

The sole question for decision is whether a contract carrier (Lafferty), which is not a public utility, but which renders a service identical to that rendered by a common carrier, which is a public utility, is…