Fry Communications, Inc. v. Commonwealth

Opinion by

Judge Mencer,

Fry Communications, Inc. (petitioner) has appealed from an order of the Board of Finance and Revenue (Board) which upheld a decision of the Auditor General denying an exemption from capital stock taxation for certain assets of the petitioner. We affirm.

All of the facts have been stipulated by the parties. We adopt them as our findings of fact and shall discuss those facts which, in our judgment, are essential to the disposition of this appeal.

The petitioner operates a commercial printing business in Mechanicsburg, Pennsylvania. It is required *280by Section 602(a) of the…