Commonwealth v. Boyle

William G. Boyle, an attorney who practices law in Allegheny County, is the sole stockholder and owner of Mead-ville Foods, Inc., trading and doing business as Palace Fine Foods, a restaurant in Meadville, Crawford County. By an information filed by the District Attorney of Crawford County, Boyle was charged criminally with wilfully failing, neglecting or refusing to file sales tax returns and remit sales taxes payable to the Commonwealth of Pennsylvania. Boyle moved pre-trial to dismiss the information on grounds that the Court of Common Pleas of Crawford County lacked jurisdiction. When…