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COMMONWEALTH v. ALCOA PROP., INC.

440 Pa. 42 (1970)

Commonwealth v. Alcoa Properties, Inc., Appellant.

Supreme Court of Pennsylvania.

October 9, 1970.

Attorney(s) appearing for the Case

N. David Rahal, with him Leon D. Metzger, and Metzger, Hafer, Keefer, Thomas and Wood, for appellant.

George W. Keitel, Deputy Attorney General, with him William C. Sennett, Attorney General, for Commonwealth, appellee.

Samuel C. Harry, and Morgan, Lewis & Bockius, for amici curiae.

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

OPINION BY MR. JUSTICE COHEN, October 9, 1970:

This is an appeal by Alcoa Properties, Inc. (Alcoa) a Delaware corporation authorized to do business in Pennsylvania, from a resettlement of its 1964 Pennsylvania franchise tax. The sole question is whether Alcoa is entitled to exercise the statutory election to compute its tax as a "holding company." This election provides that a "holding company" may compute tax by applying the tax rate (5 mills in 1964) to ten percent...

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