Union Bank & Trust Co. v. Commonwealth

Opinion by

Judge Mencer,

The Union Bank and Trust Company of Eastern Pennsylvania (appellant) filed an appeal on June 5, 1974 from the refusal of the Board of Finance and Revenue (Board) to rehear appellant’s earlier and re*482jected petitions for refund of bank shares tax paid by it for 1969 and 1970. On October 21, 1974, the Commonwealth of Pennsylvania filed a motion to dismiss the appeal and by order of November 4, 1974 the parties were directed to submit briefs relative to the pending motion to quash.

Appellant is a state-chartered bank and trust company which, for the years 1969 and 1970, was…