Commonwealth v. American Anti-Vivisection Society

Opinion by

Judge Crumlish, Jr.,

This is an appeal from a decision of the Board of Finance and Revenue, dated February 26, 1975, which sustained an order of the Board of Review of the Bureau of Taxes for Education, Department of Revenue, dated October 1, 1974. The Board of Review had refused a “Petition for Refund of Sales Tax” filed by The American Anti-Vivisection Society (Taxpayer). The petition alleged, in essence, that the Society was *72exempt from the Commonwealth’s sales tax on its purchases by virtue of its status as a “charitable organization.”

This is a de novo appeal, taken pursuant to…