Court Opinion

ID: 6361126
Source: CourtListenerOpinion
Date Created: 2022-06-24 23:35:57.367574+00
Date Added: 2024-06-11T15:49:41.207625
License: Public Domain

*274Concurring Opinion by
Judge Blatt:
Because of our Supreme Court’s recent decision in Commonwealth v. The Deitch Company, 449 Pa. 88, 295 A. 2d 834 (1972) (filed October 4, 1972), I must concur in the majority’s decision. I reaffirm, however, my position on the definition of “manufacturing” which I stated in my dissenting opinion in Morrisville Scrap Processing Company, Inc. Tax Appeal, 6 Pa. Commonwealth Ct. 121 (1972).
Judge Crumlish joins in this Concurring Opinion.