Charles Riebe Construction Co. v. Commonwealth

Opinion by

President Judge Bowman,

Charles Riebe Construction Company (appellant) appeals from a decision of the Board of Finance and Revenue, which sustained a decision of the Sales Tax Board of Review in denying appellant’s petition for review of a use tax assessment against appellant for the period of January 1, 1969-September 80, 1972. The instant appeal, having been taken pursuant to section 1104 of The Fiscal *510Code,1 is heard de novo by this Court. However, the facts of this case are not in dispute as evidenced by a stipulation of facts entered into by the parties and filed with this…