Commonwealth Court of Pennsylvania September 13, 1985, Appeals, Nos. 1854 C.D. 1982 and 1638 C.D. 1974 (First Federal Savings & Loan Ass'n v. Commonwealth)

Opinion in 'Support op Affirmance by

Judge MacPhail,

In this case, the sole issue presented for our determination is whether the orders of the Board of Finance and Revenue (Board) denying petitions for resettlement by First Federal Savings & Loan Association of Philadelphia (Petitioner) should be upheld insofar as they affirm the action of the Department of Revenue (Department) assessing taxes