Commonwealth Court of Pennsylvania June 27, 1974, Appeal No. 1111 C.D. 1973 (Westinghouse Broadcasting Co. v. Commonwealth)

Opinion by

President Judge Bowman,

In this tax appeal under Section 1104 of The Fiscal Code, Act of April 9, 1929, P. L. 343, as amended, 72 P.S. §1104 (Supp. 1973-1974), we are confronted with a novel issue raised in a novel way.

Having taken the appeal, taxpayer appellant, prior to seeking de novo hearing on its appeal, filed a motion for summary judgment seemingly pursuant to Pa. R.C.P. No.