Fiore v. COM. BD. OF FINANCE & REVENUE

OPINION OF THE COURT

FLAHERTY, Justice.

This is an appeal by the taxpayer, William Fiore, t/d/b/a Fiore Trucking and Contracting Company (Fiore), from tax assessments for the years 1976 through 1981 entered by the Commonwealth Board of Finance and Revenue and affirmed by the Commonwealth Court. Fiore raises several challenges to the sales and use tax assessments amounting to more than $1,000,000 plus interest and penalties, attacking both procedural and substantive determinations made in these proceedings. Our exhaustive review of this voluminous record discloses that the tax assessments were,…