Commonwealth v. Cecchini

Opinion by

Wright, J.,

Helen M. Cecchini was indicted by the Fayette County Grand Jury on a charge of embezzlement by tax collector under Section 823 of The Penal Code. Act of June 24, 1939, P. L. 872, 18 P.S. 4823. The defendant was owner and operator of The Beverage Mart in the City of Uniontown, and failed to remit sales taxes allegedly collected from July 1, 1960, to August 1, 1961, in total amount of $2,280.10. The Commonwealth has appealed from an order of the court of oyer and terminer, entered June 26, 1963, quashing the indictment.

This case is controlled by our decision in the…