NORTHEASTERN BLDG. REG. v. COM. OF PA.

Nos. 1025 and 1026 C.D. 1972.

41 Pa.Commw. 403 (1979)

Northeastern Building Registered, Appellant v. Commonwealth of Pennsylvania, Appellee.

Commonwealth Court of Pennsylvania.

March 27, 1979.


Attorney(s) appearing for the Case

James S. Palermo, with him Anthony J. Ciotola, for appellant.

Robert P. Coyne, Deputy Attorney General, for appellee.

Argued December 6, 1978, before President Judge BOWMAN and Judges WILKINSON, JR., MENCER, ROGERS, BLATT, DiSALLE and MacPHAIL. Judges CRUMLISH, JR. and CRAIG did not participate.


OPINION BY JUDGE DiSALLE, March 27, 1979:

This case involves appeals from two orders of the Board of Finance and Revenue sustaining the Department of Revenue's imposition of the capital stock tax1 and the corporate net income tax2 on Northeastern Building Registered (Northeastern) for the 1970 calendar year.3 Since Northeastern...

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