[DOWNLOAD] "Hospital Utilization Project v. Commonwealth Pennsylvania" by At Nashville Court Of Criminal Appeals Of Tennessee # Book PDF Kindle ePub Free
eBook details
- Title: Hospital Utilization Project v. Commonwealth Pennsylvania
- Author : At Nashville Court Of Criminal Appeals Of Tennessee
- Release Date : January 13, 1985
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 81 KB
Description
This action arose when appellant, Hospital Utilization Project ("HUP"), filed a petition for refund of sales and use taxes with the Board of Appeals of the Department of Revenue on June 16, 1980, following a determination by the Department of Revenue that HUP was not entitled to a charitable exemption from imposition of the taxes. In early December, 1980, the Board of Appeals concluded that HUP was neither a charitable organization nor engaged in manufacturing, and issued a decision denying the petition for refund. On petition for review of that decision, the Board of Finance and Revenue entered an order on May 27, 1981 affirming the denial of the petition for refund. Upon consideration of HUPs petition for review of the order of the Board of Finance and Revenue, the Commonwealth Court, 75 Pa. Commw. 154, 461 A.2d 894 (1983), affirmed that order reaching the same conclusions as the Board of Appeals of the Department of Revenue. HUP then timely appealed to this Court which has jurisdiction pursuant to Section 723 of the Judicial Code, 42 Pa.C.S. ? 723(b).