COM v. BECKWITH MACHINERY CO,


389 Pa. 605 (1957)

Commonwealth v. Beckwith Machinery Company, Appellant.

Supreme Court of Pennsylvania.

June 28, 1957.


Attorney(s) appearing for the Case

Carl F. Chronister, with him Joseph C. Robinson and Reed, Smith, Shaw & McClay, for appellant.

George W. Keitel, Deputy Attorney General, with him Thomas D. McBride, Attorney General, for appellee.

Before JONES, C.J., BELL, CHIDSEY, MUSMANNO, ARNOLD and JONES, JJ.


OPINION BY MR. JUSTICE MUSMANNO, June 28, 1957:

This is an appeal from a judgment of the Court of Common Pleas of Dauphin County sustaining an increase in the franchise tax liability of the Beckwith Machinery Company which resulted from a resettlement of the Company's tax account made under the provisions of Section 1105 of The Fiscal Code of 1929, P.L. 343, as amended, 72 PS § 1105.

The Beckwith Machinery Company is a Delaware corporation, doing business...

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