Commonwealth v. Hanover Shoe Farms, Inc.

182 A.2d 511, 408 Pa. 234, 1962 Pa. LEXIS 486

• Court: Supreme Court of Pennsylvania
• Decided: June 28, 1962
• Docket: Appeal, 32
• Status: Published

Opinion

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.