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COMMONWEALTH v. CARHEART CORP.

450 Pa. 192 (1973)

Commonwealth v. Carheart Corporation, Appellant.

Supreme Court of Pennsylvania.

January 19, 1973.

Attorney(s) appearing for the Case

William P. Thorn, with him Wolf, Block, Schorr and Solis-Cohen, for appellant.

George W. Keitel, Deputy Attorney General, with him J. Shane Creamer, Attorney General, for Commonwealth, appellee.

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

OPINION BY MR. JUSTICE ROBERTS, January 19, 1973:

This is an appeal from a judgment of the Commonwealth Court dismissing appellant's petition for resettlement of franchise tax for the year 1958.1 The Commonwealth Court sustained the action of the Board of Finance and Revenue [Board] which approved the tax settlement as fixed by the Department of Revenue and Auditor General.

Appellant, a Delaware corporation, holds a Certificate...

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