# Bortner v. Board of Finance & Revenue

> Commonwealth Court of Pennsylvania · May 18, 1973 · 9 Pa. Commw. 89

URL: https://www.frixlaw.com/law-library/cases/6361293

## Case

- **Full name:** Bortner v. Board of Finance and Revenue Bortner Charter Bus Service, Inc. v. Board of Finance and Revenue
- **Court:** Commonwealth Court of Pennsylvania
- **Decided:** May 18, 1973
- **Citations:** 9 Pa. Commw. 89; 305 A.2d 743; 1973 Pa. Commw. LEXIS 431
- **Precedential status:** Published
- **Opinion:** Concurrence by Kramer
- **Judges:** Blatt, Bowman, Crumlish, Kramer, Menoer, Rogers, Wilkinson
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6361293

## Opinion text

Concurring Opinion by
Judge Kramer:
I concur in the majority opinion based upon the facts and the applicable law. However, I must add the observation that it malees little sense for the Commonwealth to levy a tax for education on school bus service for education purposes. It doesn’t take an expert statistician or economist to know that the result of this case, based as it is upon the statutory provisions, will increase the cost of education in this Commonwealth. Hopefully, the Legislature will cure what appears to be an oversight by corrective amendatory language.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6361293. Public record. Not legal advice.