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MORRISVILLE S.P. CO., INC. TAX APPEAL

Appeal, No. 861 C.D. 1971.

6 Pa.Commw. 121 (1972)

Morrisville Scrap Processing Company, Inc. Tax Appeal.

Commonwealth Court of Pennsylvania.

July 12, 1972.

Attorney(s) appearing for the Case

Lewis H. Markowitz and Howard Gould, with them F. Joseph Larkin, Markowitz, Kagen & Griffith and Gould, Reichert & Strauss, for appellant.

Edward T. Baker, Deputy Attorney General, for appellee.

Argued May 4, 1972, before Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT. President Judge BOWMAN did not participate.

OPINION BY JUDGE ROGERS, July 12, 1972:

In this case, a dealer in scrap metal seeks a decision that it is engaged in manufacturing and therefore exempt from capital stock taxation, under the Capital Stock Tax Act, Act of June 1, 1889, P.L. 420, as amended, 72 P.S. 1871.1

The Commonwealth assessed the capital stock tax against the appellant for its fiscal year ending September 30, 1969, although the Act provided that it should ...

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