June 27, 1955
ALLIED CHEMICAL AND DYE CORPORATION.
Appeal, No. 17, May T., 1955, from judgment of Court of Common Pleas of Dauphin County, 1053, No. 197, in case of Commonwealth of Pennsylvania v. Allied Chemical and Dye Corporation. Judgment affirmed.
George W. Keitel, Deputy Attorney General, with him Ralph S. Snyder, Deputy Attorney General, and Herbert B. Cohen, Attorney General, for appellant.
Sanford D. Beecher, with him Duane, Morris & Heckscher, for appellee.
Before Stern, C.j., Stearne, Jones, Bell, Chidsey, Musmanno and Arnold, JJ.
[ 382 Pa. Page 520]
OPINION BY MR. CHIEF JUSTICE HORACE STERN
The appeal of the Allied Chemical and Dye Corporation in the matter of its 1950 corporate net income tax involves the same facts and the same legal questions
[ 382 Pa. Page 521]
as that of the American Telephone and Telegraph Company.
The gross income of the Allied Chemical and Dye Corporation is derived in part from its holding company business carried on wholly outside of Pennsylvania and in part from its operations in the chemical industry some of which are carried on in this Commonwealth. Applying the Corporate Net Income Tax Act on a unitary basis the Company's tax due the Commonwealth for that year would amount to $193,403.48, whereas, if computed on a multiform basis according to the contention of the Commonwealth, it would amount to $205,145.46. The court below properly fixed the tax in the former amount.
Mr. Justice JONES and Mr. Justice CHIDSEY dissent.
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