COM. OF PENNA. v. BABCOCK LUMBER CO.


1 Pa.Commw. 45 (1971)

Commonwealth of Pennsylvania v. Babcock Lumber Company.

Commonwealth Court of Pennsylvania.

January 11, 1971.


Attorney(s) appearing for the Case

Thomas L. Wenger, with him Rhodes, Sinon and Reader, for appellant.

Edward T. Baker, Deputy Attorney General, with him Fred Speaker, Attorney General, for appellee.

Argued November 10, 1970, before President Judge BOWMAN, and Judges KRAMER, WILKINSON, JR., MANDERINO, and MENCER.


OPINION BY PRESIDENT JUDGE BOWMAN, filed January 11, 1971:

In this tax appeal the Babcock Lumber Company contests a decision of the Board of Finance and Revenue which sustained a resettlement by the Department of Revenue of Babcock's capital stock tax for the calendar year 1966.

All of the facts have been stipulated of record. We adopt them as our findings of fact and shall discuss those facts which,...

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