Anastasi Bros. v. Commonwealth

Opinion by

Mr. Justice Roberts,

Anastasi Brothers Corporation,1 filed in the Bureau of Taxes for Education a petition for refund of taxes paid. Denial of the petition was appealed to the Board of Finance and Revenue which denied the requested relief. The Commonwealth Court without a jury heard the appeal on stipulated facts. That court dismissed the appeal2 and we affirm.3

The refund sought, -12,104.35, represents tax paid to Spring-Lock Scaffolding Company, on the purchase of personal property to be used by appeUant in its construction business.4 The substance of Anastasi’s claim is that the…