Hazleton National Bank v. Commonwealth

Opinion bt

President Judge Bowman,

We are presently concerned with a collateral issue to an appeal by the Hazleton National Bank (“Bank”) of Hazleton, Pennsylvania, from an order of the Board of Finance and Revenue sustaining the denial of a petition for refund for payment of sales or use taxes. The issue before us is not the Bank’s entitlement to the refund it originally sought before the taxing authorities and the Board; in its brief the Commonwealth concedes that there is now no question to the Bank’s right to a refund.1 Instead we must resolve a dispute over the amount of the refund raised…