Commonwealth v. Philadelphia Gas Works

Opinion by

Judge Mencer,

This case involves five appeals brought by the Philadelphia Gas Works (appellant) from a decision rendered by the Board of Finance and Revenue (Board) on May 30, 1974, granting in part and denying in part appellant’s claim for a refund of taxes paid under The Liquid Fuels Tax Act1 (Tax Act). Originally, a single appeal was taken from the Board’s decision on four separate refund requests. An appeal from each separate request was subsequently taken as a precautionary measure. Because these appeals involve identical issues, they were consolidated for argument and decision.

A…