Legal Opinion
O'Boyles Ice Cream Island, Inc. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided March 13, 1992No. 147 F.R. 1989PublishedCited by 6 opinions
1Opinion of the Court
PALLADINO, Judge.
O’Boyles Ice Cream Island, Inc. (Petitioner) appeals from an order of the Board of Finance and Revenue (Board) which denied Petitioner interest on an overpayment of a sales tax. We affirm.
The parties have stipulated to the following facts. Pa. R.A.P 1571. Petitioner is a Pennsylvania corporation engaged in the business of selling ice cream and related products from street vending trucks. On September 29, 1975 Petitioner was issued a tax assessment. Petitioner filed a Petition for Reassessment of the sales tax portion of the assessment with the Board of Appeals. The Board of…
2Cases cited8 opinions
- Equitable Gas Co. v. City of PittsburghSupreme Court of Pennsylvania · 1985
- Patton v. Republic Steel Corp.Supreme Court of Pennsylvania · 1985
- Summit House Condominium v. CommonwealthSupreme Court of Pennsylvania · 1987
- Panko v. Commonwealth, Public School Employees' Retirement SystemCommonwealth Court of Pennsylvania · 1985
- Commonwealth v. City of HarrisburgCommonwealth Court of Pennsylvania · 1990
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3Cited by6 opinions
- Pittsburgh Cellular Telephone Co. v. Board of SupervisorsCommonwealth Court of Pennsylvania · 1997
- All Staffing, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 2010
- Department of Labor & Industry v. GancCommonwealth Court of Pennsylvania · 1999
- Mistick Construction v. Department of Labor & Industry, Prevailing Wage Appeals BoardCommonwealth Court of Pennsylvania · 2000
- In re Purchase of Contiguous Parcels of Real Estate, Pennsylvania Court of Common Pleas, Montgomery County1994
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