Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

BIOSCIENCES INFORMATION SERVICE v. COMMONWEALTH PENNSYLVANIA (10/21/86)

filed: October 21, 1986.

BIOSCIENCES INFORMATION SERVICE, PETITIONER
v.
COMMONWEALTH OF PENNSYLVANIA, RESPONDENT; BIOSCIENCES INFORMATION SERVICE, PETITIONER V. COMMONWEALTH OF PENNSYLVANIA, RESPONDENT



PETITION FOR REVIEW

COUNSEL

Morris R. Brooke, Esq, DRINKER, BIDDLE & REATH, for Petitioner.

B. J. DeLuca, Jr., Esq., for Respondent.

Craig, J., Colins, J., Kalish, S.j.

Author: Kalish

KALISH, SENIOR JUDGE

Biosciences Information Service (BIOSIS) petitions for review of two orders of the Board of Finance and Revenue (Board) which affirmed use tax assessments made by the Department of Revenue (Department) for two tax audit periods.*fn1 In our opinion dated July 12, 1985, we affirmed the Board's orders. BIOSIS filed exceptions, challenging our findings of fact, our failure to make findings of fact, and our conclusions of law. Following reargument before this Court en banc, this Court sustained BIOSIS' exceptions, and ordered that we issue a new opinion including findings of fact, based on the record, to resolve the legal issues involved.

An appeal from the Board is de novo in this Court. Pursuant to Pa. R.A.P. 1571(f), no record is certified by the Board, and a record is made in this Court. In this case, the parties submitted a partial stipulation of facts. Additionally, an evidentiary hearing was held on November 14, 1984. Based upon the stipulation and our review of the evidence, we make the following findings of fact:

FINDINGS OF FACT

1. BIOSIS is a nonprofit corporation organized under the laws of the District of Columbia, with its headquarters located at 21st and Arch Streets, Philadelphia, Pennsylvania.

2. BIOSIS obtains and abstracts biological sciences literature from around the world. The abstracts are compiled and indexed into manuscripts, then bound and delivered to interested institutions and individuals.

3. BIOSIS receives, free of charge, publications from around the world dealing with the biological sciences. Many scientists donate their services to BIOSIS.

4. BIOSIS publishes reference data and maintains the data as part of its permanent library. Additionally, BIOSIS performs searches of the library upon request.

5. Subscribers to BIOSIS publications include government agencies, medical schools, research laboratories, ...


Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.