Forrest C. Gearhart, Inc. v. Commonwealth

Opinion by

Judge Crumlish, Jr.,

Critical to this tax appeal is the question: Does this Court have jurisdiction? Respondent, Bureau of Sales and Use Tax, in its preliminary objections, argues that when petitioner has not exhausted its “adequate statutory remedy specifically designed for tax cases of this nature,” declaratory judgment1 is not the proper remedy and thus this Court lacks jurisdiction. We agree.

*72Petitioner, Forrest C. Gearhart, Inc., is a Pennsyl-. vania corporation engaged in the retail sale and in the installation of carpeting and floor coverings. On September 27,1975, the Bureau…