Commonwealth v. Smallhoover

389 Pa. Superior Ct. 575 (1989)

567 A.2d 1055

COMMONWEALTH of Pennsylvania

v.

Kurt E. SMALLHOOVER, Appellant.

Supreme Court of Pennsylvania.

Argued August 23, 1989.

Filed December 4, 1989.

Ernest W. Baum, Pittsburgh, for appellant.

Brian P. Gottlieb, Deputy Atty. Gen., Harrisburg, for Com.

Before CAVANAUGH, BROSKY and ROWLEY, JJ.

BROSKY, Judge.

This appeal is taken by Kurt E. Smallhoover from the judgment of sentence following his conviction of 75 Pa. C.S.A § 9510(c), willfully failing to pay the oil company franchise tax.

On appeal, he raises various constitutional and statutory challenges to the…