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COMMONWEALTH v. ADVANCE-WILSON, INC.

456 Pa. 200 (1974)

Commonwealth, Appellant, v. Advance-Wilson Industries, Inc.

Supreme Court of Pennsylvania.

March 25, 1974.

Attorney(s) appearing for the Case

Edward T. Baker, Deputy Attorney General, for Commonwealth, appellant.

Bernard Eisen, with him Berkman, Ruslander, Pohl, Liber & Engel, for appellee.

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

OPINION BY MR. JUSTICE POMEROY, March 25, 1974:

This is an appeal by the Commonwealth from a decision of the court below that application of the Corporate Net Income Tax1 to appellee, Advance-Wilson Industries, Inc., be on a multiform basis.

Appellee, a Delaware corporation authorized to do business in Pennsylvania, filed its Corporate Net Income Tax Report for the fiscal year ended December 31, 1966 showing tax due in the amount...

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