Legal Opinion
Gemini Equipment Co. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided June 20, 1988No. Appeal No. 1269 C.D. 1977PublishedCited by 2 opinions
1Opinion of the Court
Opinion by
Judge MacPhail,
Gemini Equipment Company (Petitioner) has appealed an order of the Board of Finance and Revenue denying Petitioners appeal of a Sales Tax Board of Review (Board) decision to deny Petitioners claim for a sales tax refund. We, affirm.
On October 3, 1974, Petitioner entered into an agreement with Kimbob, Inc. for the lease of certain construction equipment to Kimbob. According to the stipulation of facts entered into by Petitioner and the Respondent, Commonwealth of Pennsylvania, pursuant to Pa. R.A.P. 1571(f), which stipulation we adopt as the facts of the case,…
2Cases cited7 opinions
- Commonwealth v. Westinghouse Electric Corp.Supreme Court of Pennsylvania · 1978
- Anastasi Bros. v. CommonwealthSupreme Court of Pennsylvania · 1974
- Commonwealth v. First Pennsylvania Bank, N. A.Commonwealth Court of Pennsylvania · 1983
- Commonwealth v. Rohm and Haas Co.Commonwealth Court of Pennsylvania · 1977
- Estate of BeckSupreme Court of Pennsylvania · 1980
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Smolow v. PA. DEPT. OF REV.Commonwealth Court of Pennsylvania · 1988
- Adelvision, L.P. v. GroffDistrict Court, E.D. Pennsylvania · 1994