COM. v. S. PHILA TERMINAL, INC.


404 Pa. 293 (1961)

Commonwealth v. South Philadelphia Terminal, Inc., Appellant.

Supreme Court of Pennsylvania.

June 26, 1961.


Attorney(s) appearing for the Case

Frank A. Sinon, with him Rhoads, Sinon & Reader, for appellant.

Edward Friedman, Deputy Attorney General, with him Anne X. Alpern, Attorney General, for Commonwealth, appellee.

Before JONES, C.J., BELL, JONES, COHEN, BOK and EAGEN, JJ.


OPINION BY MR. JUSTICE COHEN, June 26, 1961:

In this case the South Philadelphia Terminal, Inc., appellant, questions its liability for the payment of Pennsylvania Corporate Net Income Tax as assessed. The appellant's contention that it should be taxed as a multiform taxpayer was dissipated by its stipulation which the court below correctly evaluated, holding that the business of the taxpayer was unitary and should be taxed as such. A further contention of appellant...

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