Fiore v. Commonwealth

COLINS, Judge.

Before the Court are exceptions filed by William M. Fiore, t/a Fiore Trucking and Contracting (taxpayer) to an opinion and order of this Court dated August 7, 1991. Fiore v. Commonwealth, 141 Pa. Commonwealth Ct. 578, 596 A.2d 1147 (1991) (Fiore I). Therein the Court affirmed three separate orders of the Board of Finance and Revenue (Board) sustaining the use tax assessments imposed against taxpayer by the Department of Revenue (Department) pursuant to Section 202(b) of the Tax Reform Code of 1971 (Code).1

Taxpayer’s appeals were heard de novo by the Court pursuant to Pa.R.AP.…