Anastasi Bros. v. Commonwealth

Opinion by

President Judge Bowman,

This is a tax appeal under Section 1104 of The Fiscal Code, Act of April 9, 1929, P. L. 343, as amended, 72 P.S. §1104, which mandates all such appeals to be heard de novo and proscribes any questions from being raised in an appeal “. . . which are not included in the specification of objections . . .” required to be filed in perfecting such an appeal.

*290The impact of this statutory mandate upon this appeal precludes any inquiry into its merits outside of the de novo record before us and requires us to dismiss the appeal notwithstanding possible merit to…