OPINION BY MR. JUSTICE EAGEN, November 17, 1972:
The Commonwealth of Pennsylvania appeals from the final judgments of the Court of Common Pleas of Dauphin County declaring invalid and setting aside settlements of the appellee's Corporate Net Income and Capital Stock taxes for seven fiscal years ending January 31, 1958 through January 31, 1964.
The case was heard without a jury pursuant to the Act of April 22, 1874, P.L. 109, ...
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