Commonwealth v. Marco Electric Manufacturing Corp.

Opinion by

President Judge Bowman,

*361Appellant, Marco Electric Manufacturing Corporation, has appealed to this Court decisions of the Board of Finance and Revenue which denied appellant’s petitions for refund of penalties paid pursuant to Section 352(e) of the Tax Reform Code of 1971.1 In connection with its appeals, appellant has filed a praecipe requesting an evidentiary hearing and has demanded a jury trial. By Order of August 5, 1977, we directed the parties to brief the question of appellant’s entitlement to a jury trial in such a tax appeal. After consideration of the arguments submitted,…