COMMONWEALTH v. CURTIS PUBLISHING CO.


363 Pa. 299 (1949)

Commonwealth, Appellant, v. Curtis Publishing Company.

Supreme Court of Pennsylvania.

November 22, 1949.


Attorney(s) appearing for the Case

David Fuss, Deputy Attorney General, with him T. McKeen Chidsey, Attorney General, for appellant.

Wm. H. Wood, with him Chas. W. Hull, Leon D. Metzger, Geo. Ross Hull and Hull, Leiby & Metzger, for appellee.

Before MAXEY, C.J., DREW, LINN, STERN, PATTERSON, STEARNE and JONES, JJ.


OPINION BY MR. CHIEF JUSTICE MAXEY, November 22, 1949:

The Commonwealth of Pennsylvania appeals from the judgment of the Court of Common Pleas of Dauphin County, which held that the Curtis Publishing Company, a Pennsylvania corporation, was entitled to $3,818.66, this sum being the amount which the court adjudged to be an overpayment by the corporation of its excise tax for the year 1942.

This corporation being engaged in business in Pennsylvania was subject...

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