Lapp v. Commonwealth

OPINION OF THE COURT

LARSEN, Justice.

The facts have been stipulated in this case and are essentially as follows: appellant, Leroy S. Lapp, is the sole proprietor of a painting and sandblasting business located in Parksburg (Chester County), Pennsylvania. Pursuant to the Tax Reform Code of 1971 (TRC), 72 P.S. § 7319(3) (Supp. 1979-80), appellant is required to pay over on a semi-monthly basis to the Commonwealth of Pennsylvania (appellee) the personal income taxes withheld from the paychecks of employees. For a period of one and a half years (June 31, 1972-December, 1973), appellant withheld…