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COMMONWEALTH v. UNION COLLIERIES CO.

372 Pa. 452 (1953)

Commonwealth v. Union Collieries Company, Appellant.

Supreme Court of Pennsylvania.

January 5, 1953.

Attorney(s) appearing for the Case

Roy J. Keefer, with him Joseph G. Robinson, Reed, Smith, Shaw & McClay and Hull, Leiby & Metzger, for appellant.

George W. Keitel, Deputy Attorney General, with him Robert E. Woodside, Attorney General, for appellee.

Before STERN, C.J., STEARNE, JONES, BELL, CHIDSEY and MUSMANNO, JJ.

OPINION BY MR. JUSTICE JONES, January 5, 1953:

The appellant, Union Collieries Company, a Pennsylvania corporation, claimed an exemption in its capital stock tax report for so much of the value of its voting shares (less than a majority) in another corporation as represented property or assets located or having their legal situs without the Commonwealth. The Department of the Auditor General disallowed the claim as did also the Board of Finance and Revenue. On appeal...

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