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SKI ROUNDTOP, INC. v. COM.

520 Pa. 227 (1989)

553 A.2d 928

SKI ROUNDTOP, INC., Appellant, v. COMMONWEALTH of Pennsylvania, Appellee.

Supreme Court of Pennsylvania.

Decided February 3, 1989.

Attorney(s) appearing for the Case

Ronald L. Hershner, York, for appellant.

Bryan E. Barbin, Deputy Atty. Gen., for appellee.

Before NIX, C.J., and LARSEN, FLAHERTY, McDERMOTT, ZAPPALA, PAPADAKOS, and STOUT, JJ.

OPINION ANNOUNCING THE JUDGMENT OF THE COURT

FLAHERTY, Justice.

Pennsylvania imposes a capital stock tax upon certain business entities, but exempts from taxation those "organized for manufacturing, processing, research or development purposes...." The Capital Stock Tax Act of March 4, 1971, P.L. 6, No. 2, art. VI, § 602, 72 P.S. § 7602. The issue presented in this case is whether Ski Roundtop, the taxpayer...

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