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COM. v. LIFE ASSUR. CO. OF PA.

419 Pa. 370 (1965)

Commonwealth v. Life Assurance Company of Pennsylvania, Appellant.

Supreme Court of Pennsylvania.

November 9, 1965.

Attorney(s) appearing for the Case

Harry J. Rubin, with him Morris J. Dean, and Krekstein and Rubin, and Dean and Dean, for appellant.

Eugene J. Anastasio, Deputy Attorney General, with him Walter E. Alessandroni, Attorney General, for Commonwealth, appellee.

Sanford D. Beecher, and Duane, Morris & Heckscher, for amicus curiae under Rule 65.

Before BELL, C.J., MUSMANNO, JONES, EAGEN, O'BRIEN and ROBERTS, JJ.

OPINION BY MR. JUSTICE ROBERTS, November 9, 1965:

This appeal is by the Life Assurance Company of Pennsylvania, a stock life insurance company organized under the laws of this Commonwealth, from an order of the Court of Common Pleas of Dauphin County, sitting as the Commonwealth Court, sustaining the imposition of a gross premiums tax under the Act of February 21, 1961, P.L. 33, 72 P.S. §§ 2270.1-2270.10.1 Appellant attacks the...

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