Opinion
Argued December 1, 1975
December 31, 1975.
Argued December 1, 1975, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.
Appeal, No. 1710 C.D. 1973, from the Order of the Board of Finance and Revenue in case of In Re: Columbia Gas Transmission Corporation, Docket No. R-10 (1973).
Petition for resettlement of foreign excise tax liability with Department of Revenue. Petition denied. Petitioner appealed to the Board of Finance and Revenue. Denial affirmed. Petitioner appealed to the Commonwealth Court of Pennsylvania. Appeal sustained in part. ( 19 Pa. Commw. 523.) Exceptions filed. Held: Exceptions dismissed.
Frank A. Sinon, with him Robert L. Weldon, Sherill T. Moyer, Rhoads, Sinon Reader, and, of counsel, Thomas E. Morgan and Larry L. Roller, for appellant.
Vincent J. Dopko, Deputy Attorney General, for appellee.
There are before us the exceptions of Columbia Gas Transmission Corporation to findings and conclusions contained in the opinion and in the Order, per Judge ROGERS, of June 6, 1975.
The appellant's exceptions to the conclusions raise the same questions disposed of in the opinion. After argument and consideration of the appellant's brief, we remain of the same mind on those matters and since the issues were, we believe, fully expounded in our opinion, we dismiss the exceptions to our conclusions (numbered 5 through 11) without further discussion.
The appellant's exceptions, numbered 1, 2 and 4, to our findings respectively at paragraphs 3, 8, 9 and 14 of our opinion, are dismissed. Our findings are, we believe, sufficiently faithful paraphrases of the parties' stipulations.
The appellant's exception, number 3, to our finding, number 12, is addressed to obvious typographical errors and is also dismissed.