HELLERTOWN MFG. CO. v. COMMONWEALTH

No. 1739 C.D. 1973.

25 Pa.Commw. 90 (1976)

Hellertown Manufacturing Company, Appellant, v. Commonwealth of Pennsylvania, Appellee.

Commonwealth Court of Pennsylvania.

June 8, 1976.


Attorney(s) appearing for the Case

Donald LaBarre, Jr., with him Robert Margolis and Herbert L. Levy, for appellant.

Eugene J. Anastasio, Deputy Attorney General, for appellee.

Harry J. Rubin, with him Krekstein, Rubin and Lasday, for amicus curiae, Paris Manufacturing Company, Inc.

Argued January 6, 1976, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.


OPINION BY JUDGE KRAMER, June 8, 1976:

This is an appeal by the Hellertown Manufacturing Company from a resettlement order of the Board of Finance and Revenue dated November 30, 1973, which determined Hellertown's corporate net income taxes for the tax year 1971. This case presents a narrow, but important question of first impression under the Tax Reform Code of 1971, Act of March 4, 1971, P.L. 6, as amended...

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