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COMMONWEALTH v. ROHM AND HAAS CO.

Nos. 1277 and 1353 C.D. 1975.

28 Pa.Commw. 430 (1977)

Commonwealth of Pennsylvania v. Rohm and Haas Company, Appellant. Commonwealth of Pennsylvania v. Westinghouse Electric Corporation, Appellant.

Commonwealth Court of Pennsylvania.

February 2, 1977.

Attorney(s) appearing for the Case

Philip C. Herr, with him John H. Potts, Philip C. Herr, II, and Herr, Potts & Herr, for appellant, Rohm and Haas Company.

Howell C. Mette, with him Shearer, Mette & Woodside, for appellant, Westinghouse Electric Corporation.

Vincent J. Dopko, Deputy Attorney General, for appellee.

Argued December 7, 1976, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.

OPINION BY PRESIDENT JUDGE BOWMAN, February 2, 1977:

These consolidated appeals on stipulated facts present the novel question of whether a corporate taxpayer which elected under 26 U.S.C.A. § 33 of the Internal Revenue Code of 19541 to take foreign taxes withheld or paid as a credit against federal income tax liability rather than as a deduction from gross income, may subsequently take such foreign taxes as a deduction for purposes...

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