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  5. 92 Pa.Commw. 305 (1985)
 

COM. SEC. & INV., INC. v. COM. of PA.

Nos. 1584 C.D. 1982, 1585 C.D. 1982, 1027 C.D. 1982, 1028 C.D. 1982, 2125 C.D. 1981 and 2403 C.D. 1981.

92 Pa.Commw. 305 (1985)

Commonwealth Securities & Investments, Inc. (formerly Henry Fisher & Co., Inc., d/b/a Henry Fisher Municipals), Petitioner v. Commonwealth of Pennsylvania, Respondent. C. C. Collings & Co., Inc., Petitioner v. Commonwealth of Pennsylvania, Respondent. A. E. Masten & Company, Inc., Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

October 18, 1985.

Attorney(s) appearing for the Case

John D. O'Brien, for petitioner, Commonwealth Securities & Investments, Inc.

P. J. DiQuinzio, for petitioner, C. C. Collings & Co., Inc.

Foster S. Goldman, Jr., with him, Robert T. Harper, Berkman, Ruslander, Pohl, Lieber & Engel, for petitioner, A. E. Masten & Co., Inc.

Michael A. Roman, with him, Paul S. Roeder, Deputy Attorneys General, for respondent, Commonwealth of Pennsylvania.

Argued October 16, 1984, before President Judge CRUMLISH, JR. and Judges ROGERS, WILLIAMS, JR., MacPHAIL, DOYLE, BARRY and COLINS. Argument upon exceptions September 11, 1985, before President Judge CRUMLISH, JR. and Judges ROGERS, CRAIG, MacPHAIL, DOYLE, COLINS and PALLADINO.

PER CURIAM OPINION, October 18, 1985:

The Commonwealth has taken a number of exceptions to this Court's Opinion and Orders dated March 6, 1985 in the captioned cases. The central conclusion to which the Commonwealth has taken exception is the determination that the Corporate Net Income Tax, 72 P. S. 7401 et seq. is a direct tax upon income.

We have closely attended the Commonwealth's able brief and argument advancing essentially the same contentions...

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