Case ID: pa_408/html/0234-01.html
Source: Caselaw Access Project
Author: {"author": "Per Curiam,", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Commonwealth v. Hanover Shoe Farms, Inc., Appellant.
    Argued May 22, 1962.
    Before Bell, C. J., Musmanno, Cohen, Eagen and O’Brien, JJ.
    
      June 28, 1962:
    reargument refused July 24, 1962.
    
      John Mol. Smith, with him Edwin M. Buchen, and Laird and Buchen, and Nauman, Smith, Shissler & Hall, for appellant.
    
      Albert D. Stuart, Assistant Attorney General, with him Richard H. Wagner, Assistant Attorney General, and David Stahl, Attorney General, for Commonwealth, appellee.
   Opinion

Per Curiam,

The appellant is engaged in the business of breeding, raising and selling “standard bred” harness racing horses, and the providing of breeding' or stud services to others for a consideration.

The case involves appellant’s liability under the Pennsylvania “Selective Sales and Use Tax Act” of March 6, 1956, P. L. (1955) 1228, as amended, 72 PS §3403.1 et seq., for a sales tax on: (1) the “stud fees” received; (2) the sales of tangible personal property occurring in Pennsylvania (supplies used and com sumed by the appellant in the operation of the. business). on which the tax was not paid to the vendor at the time of purchase.

The lower court correctly decided the issues involved, and faultlessly and effectively answered every pertinent question raised by the appellant in this appeal.

Judgment affirmed.

Mr. Chief Justice Bell and Mr. Justice Musmanno dissent.

Mr. Justice Benjamin R. Jones took no part in the consideration or decision of this case.