KIMBERTON CO. v. COM. of PA.

Nos. 1457 C.D. 1985 and 1458 C.D. 1985.

103 Pa.Commw. 408 (1987)

520 A.2d 904

The Kimberton Company, Petitioner v. Commonwealth of Pennsylvania, Respondent. The Kimberton Company, Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

February 2, 1987.


Attorney(s) appearing for the Case

Joseph C. Bright, Jr., Drinker, Biddle & Reath, for petitioner.

Bartholomew J. DeLuca, Jr., Deputy Attorney General, with him, LeRoy S. Zimmerman, Attorney General, for respondent.

Argued November 19, 1986, before President Judge CRUMLISH, JR., and Judges CRAIG, MacPHAIL, DOYLE, BARRY, COLINS and PALLADINO.


OPINION BY JUDGE DOYLE, February 2, 1987:

The Kimberton Company (Kimberton) appeals from two orders of the Board of Finance and Revenue (Board) which determined that Kimberton was not entitled to claim the "manufacturing exemption" from the Capital Stock Tax appearing in Section 602(a) of the Tax Reform Code of 1971, Act of March 4, 1971, P.L. 6, as amended, 72 P.S. §7602(a) (Code).1

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