[Download] "William A. Schmidt v. Commonwealth Pennsylvania" by Supreme Court of Pennsylvania # eBook PDF Kindle ePub Free

eBook details

Title: William A. Schmidt v. Commonwealth Pennsylvania
Author : Supreme Court of Pennsylvania
Release Date : January 10, 1981
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 64 KB

Description

This is an appeal from an order of the Commonwealth Court which affirmed an order of the Board of Finance and Revenue dismissing an appeal from a reassessment of sales and use taxes levied upon the appellant, William A. Schmidt, t/a A. J. Schmidt and Company. A reassessment decision and order was issued by the Department of Revenues Board of Review (hereinafter Department) pursuant to Section 232 of the Tax Reform Code of 1971. Subsequently, the Board of Finance and Revenue received a petition for review of the reassessment decision. The petition was dismissed, however, on grounds that the Board of Finance and Revenue lacked jurisdiction over the appeal because the petition was not timely filed. The sole issue upon the instant appeal is whether the petition was, in fact, untimely.