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U. S. TOBACCO CO. v. COM.

No. 1516 C.D. 1974.

22 Pa.Commw. 211 (1975)

United States Tobacco Company, Appellant, v. Commonwealth of Pennsylvania, Appellee.

Commonwealth Court of Pennsylvania.

December 5, 1975.

Attorney(s) appearing for the Case

Frank A. Sinon, with him Robert L. Weldon, Sherill T. Moyer and Rhoads, Sinon & Reader, for appellant.

Eugene J. Anastasio, Deputy Attorney General, with him Vincent J. Dopko, Deputy Attorney General, for appellee.

Argued September 8, 1975, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY JUDGE CRUMLISH, JR., December 5, 1975:

Presently before us is a de novo appeal from a decision and order of the Board of Finance and Revenue sustaining the settlement and order of the Resettlement Board1 imposing the Corporation Income Tax2 upon the United States Tobacco Company (Appellant) for its reporting period ending December 31, 1971...

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