COMMONWEALTH v. UNIVERSAL TRADES


392 Pa. 323 (1958)

Commonwealth v. Universal Trades, Appellant.

Supreme Court of Pennsylvania.

March 17, 1958


Attorney(s) appearing for the Case

Manuel Kraus, Gerald Krekstein and Roy J. Keefer, with them Hull, Leiby & Metzger, for appellant.

Edward Friedman, Deputy Attorney General, with him Thomas D. McBride, Attorney General, for appellee.

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


OPINION BY MR. JUSTICE BELL, March 17, 1958:

The question involved, although differently phrased by appellant and appellee, may be thus stated: May Pennsylvania impose a capital stock tax on a domestic corporation based in part upon intangible assets which are located outside of Pennsylvania and have acquired a commercial or business situs in Florida, without violating the Due Process Clause of the Constitution?

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