COM. v. NAT. ADVERTISING CO.


449 Pa. 59 (1972)

Commonwealth v. National Advertising Company, Appellant.

Supreme Court of Pennsylvania.

October 4, 1972.


Attorney(s) appearing for the Case

Walter K. Swartzkopf, Jr., with him Frank A. Sinon, and Rhoads, Sinon & Reader, for appellant.

Vincent X. Yakowicz, Deputy Secretary of Revenue and Special Deputy Attorney General, with him J. Shane Creamer, Attorney General, for Commonwealth, appellee.

Before EAGEN, O'BRIEN, ROBERTS, POMEROY, NIX and MANDERINO, JJ.


OPINION BY MR. JUSTICE ROBERTS, October 4, 1972:

This is an appeal1 from the judgment of the Common Pleas Court of Dauphin County, sitting as the Commonwealth Court,2 affirming the Board of Finance and Revenue's settlement of appellant's liability under the Corporate Net Income Tax3 for the tax year which terminated December 31, 1963.

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