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COM. v. W. MARYLAND RWY. CO.

435 Pa. 525 (1969)

Commonwealth, Appellant, v. Western Maryland Railway Company.

Supreme Court of Pennsylvania.

October 9, 1969.

Attorney(s) appearing for the Case

George W. Keitel, Deputy Attorney General, with him William C. Sennett, Attorney General, for Commonwealth, appellant.

Robert D. Myers, with him Frank A. Sinon, and Rhoads, Sinon & Reader, for appellee.

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

OPINION BY MR. JUSTICE EAGEN, October 9, 1969:

The Commonwealth of Pennsylvania filed these appeals from the judgments entered in the Court of Common Pleas of Dauphin County in a case involving a dispute as to the amount of Capital Stock Taxes due the Commonwealth from the Western Maryland Railway Company (Taxpayer) for the years 1958 and 1959.

Taxpayer filed its Capital Stock Tax report on July 10, 1959, for the year 1958, showing a tax liability in the amount...

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