Legal Opinion
Schmidt v. Commonwealth
Supreme Court of Pennsylvania
Decided July 10, 1981No. 80-2-324PublishedCited by 35 opinions
1Opinion of the Court
*240OPINION OF THE COURT
FLAHERTY, Justice.
This is an appeal from an order of the Commonwealth Court1 which affirmed an order of the Board of Finance and Revenue dismissing an appeal from a reassessment of sales and use taxes levied upon the appellant, William A. Schmidt, t/a A. J. Schmidt and Company. A reassessment decision and order was issued by the Department of Revenue’s Board of Review (hereinafter Department) pursuant to Section 232 of the Tax Reform Code of 1971.2 Subsequently, the Board of Finance and Revenue received a petition for review of the reassessment decision. The petition was…
2Cases cited3 opinions
- Commonwealth v. Niemeyer Oldsmobile, Inc.Commonwealth Court of Pennsylvania · 1974
- Commonwealth v. J & R Equipment Rental Co.Commonwealth Court of Pennsylvania · 1977
- Schmidt v. CommonwealthCommonwealth Court of Pennsylvania · 1980
3Cited by35 opinions
- Hanna v. Zoning Board of AdjustmentCommonwealth Court of Pennsylvania · 1981
- Sheets v. Commonwealth, Department of Public WelfareCommonwealth Court of Pennsylvania · 1984
- In re Appeal of Federated Department Stores, Inc.Commonwealth Court of Pennsylvania · 1983
- Julia Ribaudo Senior Services v. Department of Public WelfareSupreme Court of Pennsylvania · 2009
- Dorney Park Coaster Co. v. Board of CommissionersSupreme Court of Pennsylvania · 1983
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