J. L. Turner Co. v. Commonwealth

Opinion by

Judge Blatt,

The J. L. Turner Company (petitioner) has appealed to this Court from a decision of the Board of *148Finance and Revenue (Board) assessing it $12,467.44 plus “appropriate interest” for use taxes incurred during the period between January 1, 1969 and March 31,1972. A hearing de novo was held before this Court on April 10, 1978, at which counsel for the petitioner and the Board submitted exhibits, testimony and several stipulated facts which form the record for this appeal.

The stipulated facts are as follows:

Stipulated Facts

1. The petitioner is J. L. Turner Company, a…