November 8, 1954
SEAGRAM DISTILLERS CORPORATION, APPELLANT.
Appeal, No. 11, May T., 1953, from judgment of Court of Common Pleas of Dauphin County, Commonwealth Docket, 1951, No. 169, in case of Commonwealth of Pennsylvania v. Seagram Distillers Corporation. Judgment affirmed. Appeal by claimant from decision of Board of Finance and Revenue refusing petition for review of claim for expenses in distribution of whiskey. Before SMITH, NEELY, SOHN, KREIDER and RICHARDS, JJ., opinion by NEELY, J. Appeal dismissed and judgment entered for Commonwealth. Defendant appealed. The facts are stated in the opinion, by NEELY, J., of the court below, as follows:
W. S. Storey, with him Storey, Bailey & Rupp, and J. Paul Rupp and John B. Pearson, for appellant.
Horace A. Segelbaum, Deputy Attorney General, with him Frank F. Truscott, Attorney General, for appellee.
Before Stern, C.j., Stearne, Jones, Chidsey, Musmanno and Arnold, JJ.
[ 379 Pa. Page 421]
OPINION PER CURIAM
The judgment of the court below is affirmed on the opinion of Judge NEELY.
STATEMENT OF CASE FOOTNOTES
1 The procedure is set forth in §§ 405, 1003, 1004, 1102, 1103 and 1104 of the Fiscal Code. For a discussion and review of these applicable provisions of The Fiscal Code and of the Act of 1811 as well, see Merchants' Warehouse Company v. Gelder et al., 349 Pa. 1, 4 (1944), and Lowry v. Commonwealth, 365 Pa. 474, 478 (1950).
2 In addition to the members above named, Messrs. Rial and Wagner, now deceased, also served on the Board during the period of time when these transactions took place.
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