Northeastern Pennsylvania Imaging Center v. Commonwealth

I tend toward the majority’s position that — to the degree the Department has established valid legislative regulations— such regulations should establish the primary frame of reference in these cases. I also believe that the Department should be active in promulgating reasonable regulations to provide essential guidance. In this regard, common-law fixtures analysis seems to me to entail too great a degree of uncertainty to govern for tax-classification purposes. See, e.g., Strain v. Green, 25 Wash.2d 692, 172 P.2d 216, 218 (1946) (Robinson, J.) (commenting that “[ejvery lawyer knows that…