Fizzano Bros. v. Commonwealth

165 Pa. Commonwealth Ct. 479 (1994)

645 A.2d 431

FIZZANO BROTHERS, INC., Petitioner,

v.

COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Argued May 13, 1994.

Decided July 5, 1994.

Paul A. Bucco, for petitioner.

Kevin A. Moury, Deputy Atty. Gen., for respondent.

Before COLINS, SMITH, and PELLEGRINI, JJ.

PELLEGRINI, Judge.

Fizzano Brothers, Inc. (Taxpayer) challenges the order of the Board of Finance and Review affirming the Department of Revenue's (Department) determination that certain assets of Taxpayer were not exempt from capital stock taxation.[1]

The parties stipulated to…