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COMMONWEALTH v. TWITCHELL

No. 208, 1961.

31 Pa. D. & C. 2d 226 (1963)

Commonwealth v. Twitchell

Common Pleas Court of Dauphin County, Pennsylvania.

April 22, 1963.

Attorney(s) appearing for the Case

Lowell Thomas, for appellant.

Edward T. Baker, for Commonwealth.

MILLER, J., April 22, 1963.

This proceeding is an appeal by E. W. Twitchell, Inc. (appellant, or Twitchell) from a decision of the Board of Finance and Revenue which sustained the action taken by the Department of Revenue and approved by the Department of the Auditor General, settling the franchise tax against appellant for the fiscal year ending May 31, 1959, by which appellant was denied the manufacturing exemption provided in section 21 (b) of the Act of June 1...

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