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COMMONWEALTH v. GEN. ELECTRIC CO.

412 Pa. 123 (1963)

Commonwealth v. General Electric Company, Appellant.

Supreme Court of Pennsylvania.

October 9, 1963.

Attorney(s) appearing for the Case

John McI. Smith, with him Nauman, Smith, Shissler & Hall, for appellant.

Edward T. Baker, Deputy Attorney General, with him Walter E. Alessandroni, Attorney General, for Commonwealth, appellee.

Before BELL, C.J., MUSMANNO, JONES, COHEN, EAGEN, O'BRIEN and ROBERTS, JJ.

OPINION BY MR. JUSTICE BENJAMIN R. JONES, October 9, 1963:

This appeal involves a construction of the term "gross receipts" as contained in the statutory definition of the denominator1 of the gross receipts fraction of the formula used to determine net income subject to tax under the "Corporate Net Income Tax Act" of 1935.2 Specifically, did the utilization by a taxpayer of tax anticipation notes (1% Treasury...

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