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COM. v. UNIVERSAL CAR. AND DIST. CO., INC.

No. 463 C.D. 1972.

29 Pa.Commw. 553 (1977)

Commonwealth of Pennsylvania v. Universal Carloading and Distributing Co., Inc., Appellant.

Commonwealth Court of Pennsylvania.

April 14, 1977.

Attorney(s) appearing for the Case

Burton H. Snyder, with him McNees, Wallace & Nurick, for appellant.

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

Argued February 1, 1977, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY PRESIDENT JUDGE BOWMAN, April 14, 1977:

This is an appeal from an order of the Board of Finance and Revenue which refused a petition for review by Universal Carloading and Distributing Co., Inc. (appellant) with respect to its foreign franchise tax1 for 1969. The facts have been stipulated and are as follows.

Appellant is a Delaware corporation with its principal...

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