Supreme Court of Pennsylvania December 21, 1979, No. 462 (Commonwealth v. Phoebe W. Haas Charitable Trust "A")

OPINION OF THE COURT

O’BRIEN, Justice.

This is an appeal from a decision of the Commonwealth Court1 affirming the refusal of the Commonwealth Board of Finance and Review to refund certain income taxes paid by a trust known as “Phoebe W. Haas Charitable Trust ‘A.’ ” Phoebe W. Haas created a trust by deed, dated August 24, 1961, which provides, inter alia :

1.