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COMMONWEALTH v. DEITCH CO.

449 Pa. 88 (1972)

Commonwealth v. Deitch Company, Appellant.

Supreme Court of Pennsylvania.

October 4, 1972.

Attorney(s) appearing for the Case

Melvin Schwartz, with him Cooper, Schwartz, Diamond & Reich, for appellant.

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

Before JONES, C.J., EAGEN, O'BRIEN, ROBERTS, POMEROY, NIX and MANDERINO, JJ.

OPINION BY MR. JUSTICE EAGEN, October 4, 1972:

The principal narrow issue for decision in this case is whether the operations of a scrap metal dealer come within the manufacturing exemption of the Capital Stock Tax Act of June 1, 1889, P.L. 420, as amended, 72 P.S. § 1871. Although the manufacturing exemption has generated a substantial amount of litigation over the years, the case is a novel one in that we have never passed on whether scrap metal dealers are...

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