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  5. 57 Pa.Commw. 340 (1981)
 

COMMONWEALTH v. B&LE R.R. CO.

Nos. 447 T.D. 1970, 235 C.D. 1974, 236 C.D. 1974, 237 C.D. 1974, 238 C.D. 1974, 338 C.D. 1974, 555 C.D. 1975, 1212 C.D. 1975, 1554 C.D. 1979, 1556 C.D. 1979, and 1558 C.D. 1979.

57 Pa.Commw. 340 (1981)

Commonwealth of Pennsylvania v. Bessemer and Lake Erie Railroad Company, Appellant. Bessemer and Lake Erie Railroad Company, Appellant v. Commonwealth of Pennsylvania, Appellee. Bessemer and Lake Erie Railroad Company, Appellant v. Commonwealth of Pennsylvania, Appellee. Bessemer and Lake Erie Railroad Company, Appellant v. Commonwealth of Pennsylvania, Appellee. Bessemer and Lake Erie Railroad Company, Appellant v. Commonwealth of Pennsylvania, Appellee. Bessemer and Lake Erie Railroad Company, Appellant v. Commonwealth of Pennsylvania, Appellee. Bessemer and Lake Erie Railroad Company, Appellant v. Commonwealth of Pennsylvania, Appellee. Bessemer and Lake Erie Railroad Company, Appellant v. Commonwealth of Pennsylvania, Appellee. Bessemer and Lake Erie Railroad Company, Petitioner v. Commonwealth of Pennsylvania, Respondent. Bessemer and Lake Erie Railroad Company, Petitioner v. Commonwealth of Pennsylvania, Respondent. Bessemer and Lake Erie Railroad Company, Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

March 5, 1981.

Attorney(s) appearing for the Case

David McNeil Olds, with him Carl F. Chronister, Edward T. Baker and Donald J. Harrell, Reed, Smith, Shaw & McClay, for petitioner.

Eugene J. Anastasio, Deputy Attorney General, for respondent.

Argued October 7, 1980, before President Judge CRUMLISH and Judges MENCER, ROGERS, MACPHAIL and PALLADINO. Judges WILKINSON, JR., BLATT, CRAIG and WILLIAMS, JR. did not participate. Reargued November 18, 1980, before President Judge CRUMLISH and Judges WILKINSON, JR., ROGERS, BLATT, CRAIG, WILLIAMS, JR. and PALLADINO. Judges MENCER and MACPHAIL did not participate.

OPINION BY JUDGE CRAIG, March 5, 1981:

Bessemer and Lake Erie Railroad Company (B&LE) has appealed from orders of the Board of Finance and Revenue fixing the value of B&LE's capital stock for Pennsylvania capital stock tax purposes for each of the years 1965 through 1974. The board affirmed, and refused resettlement of, the valuations of the Department of Revenue with the exception of the year 1971, where the board reduced the departmental valuation by $5...

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