FRANKFORD TRUST CO. v. COMMONWEALTH

Appeal, No. 485 Tr. Dkt. 1970.

6 Pa.Commw. 110 (1972)

Frankford Trust Company v. Commonwealth.

Commonwealth Court of Pennsylvania.

August 1, 1972.


Attorney(s) appearing for the Case

Frank A. Sinon, with him Sherill T. Moyer, Thomas L. Wenger and Rhoads, Sinon & Reader, for appellant.

Edward T. Baker, Deputy Attorney General, for appellee.

Argued March 7, 1972, before President Judge BOWMAN, and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.


OPINION BY PRESIDENT JUDGE BOWMAN, August 1, 1972:

By this appeal Frankford Trust Company (appellant) challenges the constitutional validity of the imposition of sales and use tax liability upon state-chartered banking institutions when such liability could not be imposed upon national banks in competition with such state banks during the fiscal period in question. The appeal is before us on a stipulation of...

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