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COMMONWEALTH PENNSYLVANIA v. CARBORUNDUM COMPANY (04/13/83)

decided: April 13, 1983.

COMMONWEALTH OF PENNSYLVANIA, PETITIONER
v.
THE CARBORUNDUM COMPANY, RESPONDENT



Appeals from the Order of the Board of Finance and Revenue in case of In Re: Carborundum Company, Docket No. R-4538.

COUNSEL

Eugene Anastasio, Deputy Attorney General, with him Robert B. Hoffman, Deputy Attorney General, John Krill, Deputy General Counsel, Allen C. Warshaw, Deputy Attorney General, and LeRoy S. Zimmerman, Attorney General, for petitioner.

Albert J. Tomalis, Jr., Keefer, Wood, Allen & Rahal, for respondent.

W. Michael Trant, Deputy Chief Counsel, Department of Revenue, with him Francis Mazzola, Chief Counsel, Department of Auditor General, and Charles L. Sieck, Deputy General Counsel, Office of General Counsel, for Amici Curiae.

President Judge Crumlish, Jr. and Judges Williams, Jr., Craig, MacPhail and Doyle. Opinion by Judge Williams, Jr.

Author: Williams

[ 73 Pa. Commw. Page 405]

On behalf of the Commonwealth of Pennsylvania, the Attorney General has filed two Petitions for Review in this Court challenging orders of the Board of Finance and Revenue (Board). The taxpayer, The Carborundum Company, filed a Motion to Quash the consolidated appeals, which motion is presently before us for disposition.

I.

Pursuant to the provisions of The Fiscal Code,*fn1 the Board reviews all orders appealed to it from various administrative determinations of tax liability issued by the Department of Revenue and the Auditor General. The six members*fn2 of the Board are the State

[ 73 Pa. Commw. Page 406]

Treasurer, the Secretary of Revenue, the Auditor General, the Attorney General, the Secretary of the Commonwealth, and the General Counsel.

After following prescribed procedures not here at issue, Carborundum timely appeared before the Board to contest settlement*fn3 orders issued by Revenue and the Auditor General relative to its franchise tax obligations. By unanimous vote, the Board reduced the taxpayer's liability by over 40%, based upon an adjusted appraisal of Carborundum's capital stock value. The Attorney General promptly appealed that decision to this Court, contending that the Board ...


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