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COMMONWEALTH v. BUDD COMPANY

379 Pa. 159 (1954)

Commonwealth, Appellant, v. Budd Company. Commonwealth, Appellant, v. Westinghouse Electric Corporation.

Supreme Court of Pennsylvania.

June 28, 1954.

Attorney(s) appearing for the Case

George W. Keitel, with him Howell C. Mette, Deputy Attorneys General and Frank F. Truscott, Attorney General, for appellant.

Leslie M. Swope, with him Henry S. Drinker, James J. Dougherty and John R. Scholl, for The Budd Company, appellee.

Charles E. Kenworthy, with him Roy J. Keefer, Joseph G. Robinson, Hull, Leiby & Metzger and Reed, Smith, Shaw & McClay, for Westinghouse Electric Corporation, appellee.

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

OPINION BY MR. JUSTICE BELL, June 28, 1954:

These cases involve the same basic question and were argued together and will be treated as one in this opinion.

The question involved may be narrowed to whether § 2 of the Corporate Net Income Tax Act of May 14, 1947, P.L. 232, in its application to taxpayers' 1944 corporate net income is constitutional.

Each of the taxpayers is a Pennsylvania corporation; each...

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