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  5. 7 Pa.Commw. 106 (1972)
 

UNITED UTILITIES, INC. S. TAX APPEALS

Appeals, Nos. 1089 C.D. 1971, 1090 C.D. 1971, 1091 C.D. 1971 and 1092 C.D. 1971.

7 Pa.Commw. 106 (1972)

United Utilities, Inc. Stockholders Tax Appeals.

Commonwealth Court of Pennsylvania.

December 21, 1972.

Attorney(s) appearing for the Case

Richard B. Kirkpatrick, with him Lee A. Montgomery and Galbreath, Braham, Gregg, Kirkpatrick, Jaffe & Montgomery, for appellants, Kirkpatrick and Amy.

William C. Robinson, with him Henninger & Robinson, for appellants, Estates of Henninger and Ritts.

Lee C. McCandless, County Solicitor, for appellee.

Argued October 30, 1972, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY JUDGE MENCER, December 21, 1972:

We have for our consideration four appeals involving assessments of taxes by the Butler County Commissioners relative to the ownership by the appellants of stock of United Utilities, Inc. (United).

On September 13, 1966, the Peoples Telephone Company of Butler (Peoples) merged with United, and the stockholders of Peoples received stock of United in exchange for their stock of Peoples. At the time of the merger, United...

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