510 A.2d 1261
Commonwealth Court of Pennsylvania.
March 10, 1986.
Submitted on briefs February 4, 1986, to Judges ROGERS and BARRY, and Senior Judge BARBIERI, sitting as a panel of three.
Appeal, No. 3739 C.D. 1984, from the Order of the Court of Common Pleas of Carbon County in the case of Commonwealth of Pennsylvania ex rel. Palmerton Area School District v. Herman J. Bollinger, No. 43 CR 1984.
Taxpayer convicted of summary offense of refusing to permit examination of books and records. Taxpayer appealed to the Court of Common Pleas of Carbon County. Appeal denied. LAVELLE, P.J. Taxpayer appealed to the Commonwealth Court of Pennsylvania. Held: Affirmed.
James Wimmer, for appellant.
George T. McKinley, for appellee.
OPINION BY JUDGE ROGERS, March 10, 1986:
Herman J. Bollinger has appealed from judgment of sentence to pay costs and fine of $50.00 entered in the Court of Common Pleas of Carbon County, per President Judge JOHN P. LAVELLE, upon a verdict that the appellant was guilty of the summary offense of refusing to permit an officer or agency of Palmerton Borough to examine his books and records as required by Section IX(a) of the borough’s Earned Income Tax Resolution. We affirm the judgment of sentence on the comprehensive opinion of President Judge JOHN P. LAVELLE, Commonwealth
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of Pennsylvania ex rel. Palmerton Area School District v. Herman J. Bollinger, No. 43 CR 1984.
ORDER
AND NOW, this 10th day of March, 1986, the judgment of sentence of the Court of Common Pleas of Carbon County in the above-captioned matter is affirmed.