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COMMONWEALTH v. N. I., INC.

Nos. 62, 63 and 64 C.D. 1976.

31 Pa.Commw. 235 (1977)

Commonwealth of Pennsylvania v. N.I., Inc. (Formerly Northern Industries, Inc.), Appellant.

Commonwealth Court of Pennsylvania.

July 22, 1977.

Attorney(s) appearing for the Case

Melvin Schwartz, with him John P. Klee and Baskin, Boreman, Wilner, Sachs, Gondelman & Craig, for appellant.

R. Scott Shearer, Deputy Attorney General, with him Eugene J. Anastasio, Deputy Attorney General, for appellee.

Argued June 8, 1977, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY PRESIDENT JUDGE BOWMAN, July 22, 1977:

This is an appeal by N.I., Inc. (appellant) from three orders of the Board of Finance and Revenue (Board) which denied appellant's petitions for refund with respect to its 1971 and 1972 Capital Stock Tax (CST) and its 1971 Corporate Net Income Tax (CNIT).

The facts have been stipulated and disclose appellant to be a domestic corporation which has, since 1968, elected to be treated as a Subchapter S corporation...

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