Air Engineers, Inc. v. Commonwealth

Opinion by

Judge Menoer,

Air Engineers, Inc. (Air Engineers) appeals from an order of the Board of Finance and Revenue (Board) sustaining an order of the sales-tax Board of Review which denied Air Engineers’ petition for reassessment and sustained the use tax assessed by the Bureau of Sales and Use Tax. A partial stipulation of facts was filed by the parties, and additional testimony was taken at a hearing in this Court on June 28,1978.

*474Under Section 1104 of The Fiscal Code, Act of April 9,1929, P.L. 343, as amended, 72 P.S. §1104, appeals from the Board are heard de novo. We adopt the relevant…