COM. v. ATLANTIC & GULF STEVEDORES, INC.

No. 246 T.D. 1970.

30 Pa.Commw. 512 (1977)

Commonwealth of Pennsylvania v. Atlantic & Gulf Stevedores, Inc., Appellant.

Commonwealth Court of Pennsylvania.

June 13, 1977.


Attorney(s) appearing for the Case

Richard J. Raab, for appellant.

R. Scott Shearer, Deputy Attorney General, with him Donald J. Murphy, Deputy Attorney General, for appellee.

Argued March 9, 1977, before President Judge BOWMAN and Judges CRUMLISH, JR., KRAMER, WILKINSON, JR., MENCER, ROGERS and BLATT.


OPINION BY PRESIDENT JUDGE BOWMAN, June 13, 1977:

This is an appeal from an order of the Board of Finance and Revenue (Board) refusing the petition for review of Atlantic & Gulf Stevedores, Inc. (appellant) with respect to the resettlement by the Department of Revenue (Department) of appellant's 1964 Corporate Income Tax (CIT) return.1 The facts have been stipulated and are essentially as follows.

Appellant is a Pennsylvania...

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