U.S. TOBACCO CO. v. COM.


478 Pa. 125 (1978)

386 A.2d 471

UNITED STATES TOBACCO COMPANY, Appellant, v. COMMONWEALTH of Pennsylvania.

Supreme Court of Pennsylvania.

Decided March 23, 1978.


Attorney(s) appearing for the Case

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

Eugene J. Anastasio, Vincent J. Dopko, Deputy Attys. Gen., for appellee.

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


OPINION

MANDERINO, Justice.

This case presents the important question of whether Pennsylvania's Corporation Income Tax can be validly applied to a foreign corporation which is engaged solely in interstate commerce but solicits business in this Commonwealth through the use of field representatives.

The relevant facts are not in dispute. Appellant, United States Tobacco Company, is a New Jersey Corporation...

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