# Ski Roundtop, Inc. v. Commonwealth

> Supreme Court of Pennsylvania · February 3, 1989 · 520 Pa. 227

URL: https://www.frixlaw.com/law-library/cases/9542041

## Case

- **Full name:** SKI ROUNDTOP, INC., Appellant, v. COMMONWEALTH of Pennsylvania, Appellee
- **Court:** Supreme Court of Pennsylvania
- **Decided:** February 3, 1989
- **Citations:** 520 Pa. 227; 553 A.2d 928; 1989 Pa. LEXIS 12
- **Precedential status:** Published
- **Opinion:** Dissent by McDERMOTT
- **Judges:** Nix, Larsen, Flaherty, McDermott, Zappala, Papadakos, Stout
- **Cited by:** 8 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/9542041

## Opinion text

*238 McDERMOTT, Justice,
dissenting.
To say, as the majority does, that the cooling of water to make ice is not manufacturing, but that the cooling of water to make snow is manufacturing, is a distinction without difference. Either our decision in Commonwealth v. American Ice Co., 406 Pa. 322 , 178 A.2d 768 (1962), must be reversed, or this case must be decided consistent therewith.
Since I agree that the making of ice does not constitute “a substantial transformation in form ... [such] that a new article or creation has emerged,” 1 I would not reverse American Ice Co.; and, consequently, I cannot agree with the majority that the making of ice in the form of snow constitutes manufacturing.
ZAPPALA, J., joins this dissenting opinion.
. Philadelphia School District v. Parent Metal Products, Inc., 402 Pa. 361, 367 , 167 A.2d 257 , 258 (1961).

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9542041. Public record. Not legal advice.