Maxwell Memorial Football Club, Inc. v. Commonwealth

Opinion by

Judge Kramer,

This is an appeal from a decision of the Board of Finance and Revenue, dated August 23, 1972, which sustained an order of the Board of Review of the Bureau of Taxes for Education, Department of Revenue, dated February 7, 1972. The Board of Review had refused a “Petition for Refund of Sales Tax” filed by the Maxwell Memorial Football Club, Inc. (Maxwell). The petition alleged, in essence, that Maxwell was exempt from sales tax on its purchases by virtue of status as a “charitable organization.” This is a de novo appeal, taken pursuant to section 1104 of the Fiscal Code,…