COM. OF PA. v. AFTER SIX, INC.

No. 842 C.D. 1974.

33 Pa.Commw. 472 (1978)

Commonwealth of Pennsylvania v. After Six, Inc., Appellant.

Commonwealth Court of Pennsylvania.

February 3, 1978.


Attorney(s) appearing for the Case

William P. Thorn, with him Wolf, Block, Schorr and Solis-Cohen, for appellant.

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

Argued December 6, 1977, before President Judge BOWMAN and Judges CRUMLISH, JR., WILKINSON, JR., ROGERS, BLATT and DiSALLE.


OPINION BY JUDGE ROGERS, February 3, 1978:

Both After Six, Inc., a domestic corporation, and the Commonwealth of Pennsylvania have appealed a resettlement by the Board of Finance and Revenue of After Six's capital stock tax for its fiscal year ending June 30, 1972.

The number and complexity of the statutes governing the imposition of the capital stock tax suggest a preliminary discussion of these provisions...

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