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COMMONWEALTH v. PERFECT PHOTO, INC.

No. 351 Tr. Dkt. 1970.

29 Pa.Commw. 316 (1977)

Commonwealth of Pennsylvania v. Perfect Photo, Incorporated, Appellant.

Commonwealth Court of Pennsylvania.

April 7, 1977.

Attorney(s) appearing for the Case

James A. Young, with him David H. Rosenbluth, and Stradley, Ronon, Stevens & Young for appellant.

Joseph F. Lynch, Deputy Attorney General, with him Donald J. Murphy, Deputy Attorney General, for appellee.

Argued February 1, 1977, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY JUDGE MENCER, April 7, 1977:

As we focus in upon the issue of this appeal, we discern a visible image of a photofinisher seeking a ruling that it is engaged in manufacturing and therefore exempt from capital stock taxation under Section 21 of the Capital Stock Tax Act of June 1, 1889, P.L. 420, as amended (Act).1 Perfect Photo, Incorporated (taxpayer) contests a decision of the Board of Finance

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