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COMMONWEALTH v. S. FRIEDER & SONS CO.

No. 341 C.D. 1974.

27 Pa.Commw. 537 (1976)

Commonwealth of Pennsylvania v. S. Frieder & Sons Company, Appellant.

Commonwealth Court of Pennsylvania.

December 14, 1976.

Attorney(s) appearing for the Case

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

Joseph F. Lynch, Deputy Attorney General, with him Donald J. Murphy, Deputy Attorney General, for appellee.

Argued October 5, 1976, before President Judge BOWMAN and Judges CRUMLISH, JR., WILKINSON, JR., MENCER, ROGERS and BLATT. Judge KRAMER did not participate.

OPINION BY JUDGE MENCER, December 14, 1976:

This is an appeal from a denial by the Board of Finance and Revenue of a petition for review of the settlement of the 1971 franchise tax of S. Frieder & Sons Company (Frieder). Pennsylvania imposes a franchise tax on foreign corporations doing business in Pennsylvania or having capital or property employed in this Commonwealth.1 This...

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