C. I. WHITTEN TRANSFER CO. v. DEPT. OF REV.

Nos. 115 and 497 C.D. 1977.

34 Pa.Commw. 37 (1978)

C.I. Whitten Transfer Company, a Delaware Corporation, Petitioner v. Commonwealth of Pennsylvania, Department of Revenue, Respondent.

Commonwealth Court of Pennsylvania.

February 24, 1978.


Attorney(s) appearing for the Case

Robert D. Kalinoski, with him William A. Gray, and Wick, Vuono & Lavelle, 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 24, 1978:

C.I. Whitten Transfer Company (Whitten) has filed a petition for review of a decision of the Board of Finance and Revenue (Board) sustaining the Department of Revenue's refusal to resettle Whitten's corporate net income tax and a second petition for review of the Board's decision sustaining the Department's refusal to resettle Whitten's franchise tax. The petitions were consolidated for hearing and judgment herein.

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