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COM. v. SAFE HARBOR W. POWER CORP.

458 Pa. 134 (1974)

Commonwealth v. Safe Harbor Water Power Corp., Appellant.

Supreme Court of Pennsylvania.

October 16, 1974.

Attorney(s) appearing for the Case

Robert R. Batt, with him Brian T. Keim, and Ballard, Spahr, Andrews & Ingersoll, for appellant.

George W. Keitel, Deputy Attorney General, for Commonwealth, appellee.

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

OPINION BY MR. JUSTICE ROBERTS, October 16, 1974:

Safe Harbor Water Power Corporation appeals from a unanimous order of the Commonwealth Court that determined Safe Harbor's 1957 corporate net income tax liability to be $105,141.37.1 The court found all of Safe Harbor's 1957 gross receipts to be assignable to Pennsylvania and properly taxable. Safe Harbor Water Power Corp. v. Commonwealth, 9 Pa.Commw. 312

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