FISHER CONTROLS CO., INC. v. COM.


476 Pa. 119 (1977)

381 A.2d 1253

FISHER CONTROLS COMPANY, INC., Appellant, v. COMMONWEALTH of Pennsylvania.

Supreme Court of Pennsylvania.

Decided December 23, 1977.


Attorney(s) appearing for the Case

Rhoads, Sinon & Reader, Frank A. Sinon, Sherill T. Moyer, Harrisburg, for appellant.

R. Scott Shearer, Vincent J. Dopko, Deputy Attys. Gen., Joseph F. Lynch, Harrisburg, for appellee.

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


OPINION OF THE COURT

ROBERTS, Justice.

This case presents the question whether an increased Corporate Net Income Tax rate (12%), enacted on December 31, 1969, but effective retroactively to any income earned during a calendar or fiscal year which began on or after January 1, 1969, subjects a corporate taxpayer which ceased doing business on August 12, 1969, but was not dissolved in 1969, to nonuniform taxation solely because some other corporate taxpayers...

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