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COMMONWEALTH v. LUKENS STEEL COMPANY (01/16/61)

January 16, 1961

COMMONWEALTH
v.
LUKENS STEEL COMPANY, APPELLANT.



Appeals, Nos. 44 and 45, May T., 1960, from judgments of Court of Common Pleas of Dauphin County, Commonwealth Docket, 1957, Nos. 270 and 271, in case of Commonwealth of Pennsylvania v. Lukens Steel Company. Judgments affirmed.

COUNSEL

William H. Wood, with him Charles W. Hull, and Hull, Leiby and Metzger, for appellant.

George W. Keitel, Deputy Attorney General, with him Anne X. Alpern, Attorney General, for Commonwealth, appellee.

Before Jones, C.j., Musmanno, Jones, Cohen, Bok and Eagen, JJ.

Author: Bok

[ 402 Pa. Page 305]

OPINION BY MR. JUSTICE BOK.

Two cases with identic legal problems are involved in this appeal by the defendant taxpayer.

They concern the resettlement of defendant's corporate net income tax for the years 1951 and 1952. The cases were heard together by the Dauphin County court without a jury upon stipulated facts, and when judgment was given for the Commonwealth the taxpayer appealed.

The control law is the Act of May 16, 1935, P.L. 208, 72 PS § 3420, as amended. Its pattern imposes a net income tax on corporations, the tax measured by the taxpayer's return to the Federal Government and

[ 402 Pa. Page 306]

    the ascertainment of the tax by it. The Act has been upheld from Turco Paint & Varnish Co. v. Kalodner, 320 Pa. 421 (1936), 184 A. 37, to Commonwealth v. Koppers Co., 397 Pa. 523 (1959), 156 A.2d 328.

The Act provides for resettlements when a tax is changed by court or administrative action, and at 72 PS § 3420h it reads: "... The tax imposed by this act shall be settled, resettled, and otherwise imposed and adjusted in the same manner, within the same periods of time, and right of resettlement, review, appeal, and refund, as provided by law in the case of capital stock and franchise taxes imposed upon corporations."

The provisions referred to in the case of capital stock and franchise taxes are found in the Act of April 9, 1929, P.L. 343, Art. XI, §§ 1102 to 1105, both included, as amended, 72 PS §§ 1102-1105. These allow a petition for resettlement in ninety days ( § 1102), a petition for review to the Board of Finance and Revenue in sixty days (now ninety) ( § 1103), appeal in sixty days to the Court of Common Pleas of Dauphin County ( § 1104), and right of the Department of Revenue voluntarily within two years to make a resettlement ( § 1105). This last right also appears in the Corporate Net Income Tax ...


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