In re Appeal of Sheetz, Inc.

I dissent because the trial court did not err in determining that Sheetz, Inc.’s canopies have retained the nature of personal property and therefore are non-taxable as realty. Before the trial court Sheetz presented among others the testimony of Richard A. Vanevenhoven, vice president of finance, and Michael J. Dick, installation and service manager of Sheetz, Inc., and Vernon L. Weaver, president of Bolger Brothers, Inc., a company which removed and installed canopies for Sheetz. Vanevenhoven testified that the Department of Revenue audited Sheetz for the years 1984 through 1987 and found…