BOWMAN, J., June 15, 1965.
In this appeal by Century Industries Co., Inc., appellant, from action of the Board of Finance and Revenue in sustaining the Commonwealth's settlement of appellant's corporate net income tax for the calendar year 1955, the issue is whether an assignment of a leasehold interest is a sale of tangible personal property within the meaning of a taxing statute which excludes from taxation gains realized from the sale of capital assets if they...
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