Hams Express, Inc. v. Commonwealth

Opinion by

Judge Wilkinson,

Appellant, a Pennsylvania corporation engaged in the business of carrying property for hire, appeals the denial by the Board of Finance and Revenue of two Petitions for Refund of Gross Receipts Tax Over-payments, one for 1971 and one for 1972. The refunds are requested on the, basis of alleged deductions due for the payments of vehicle registration fees.

*450Appellant operates its business with leased and sub-leased vehicles owned by unrelated companies in the leasing business. Although the base, agreements for such vehicles were to be- adjusted for the increase or…