COMMONWEALTH v. W. MARYLAND R. CO.


445 Pa. 133 (1971)

Commonwealth v. Western Maryland Railway Company, Appellant.

Supreme Court of Pennsylvania.

October 12, 1971.


Attorney(s) appearing for the Case

Robert D. Myers, with him Shearer, Mette & Hoerner, for appellant.

George W. Keitel, Deputy Attorney General, with him Fred Speaker, Attorney General, for Commonwealth, appellee.

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


OPINION BY MR. JUSTICE JONES, October 12, 1971:

This is an appeal from the judgment of the Court of Common Pleas of Dauphin County sustaining the action of the Board of Finance and Review which denied appellant's petition for resettlement of its corporate net income tax, Act of May 16, 1935, P.L. 208, § 1 et seq., as amended, 72 P.S. § 3420a et seq., for the taxable year 1960. Pursuant to the Act of April 22, 1874, P.L. 109, § 1, 12 P...

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