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COMMONWEALTH v. STRETCHNIT (02/05/71)

decided: February 5, 1971.

COMMONWEALTH
v.
STRETCHNIT, INC.



Petition to the Board of Finance and Revenue for the review of the settlement and resettlement of the taxable's corporate net income tax for the fiscal year ending July 31, 1965, by the Department of Revenue.

COUNSEL

Walter K. Swartzkopf, Jr., with him Frank A. Sinon, Rhoads, Sinon & Reader, for appellant.

Eugene J. Anastasio, Deputy Attorney General, with him Fred Speaker, Attorney General, for appellee.

President Judge Bowman, and Judges Kramer, Wilkinson, Jr., Manderino and Mencer. Opinion by Judge Wilkinson.

Author: Wilkinson

[ 2 Pa. Commw. Page 271]

This is an appeal by Stretchnit, Inc., a Pennsylvania corporation, from a resettlement of Stretchnit's corporate net income tax made by the Department of Revenue on October 18, 1967. The fiscal year in question ended on July 31, 1965, and the tax return was filed on November 25, 1965. The Department of Revenue settled Stretchnit's self-assessed tax on March 25, 1966. The settlement was approved by the Auditor General on April 1, 1966. The Department of Revenue later resettled Stretchnit's self-assessed tax in the amount of

[ 2 Pa. Commw. Page 272]

$5,763.17, the resettlement being pursuant to section 1105 of the Fiscal Code, Act of 1926, P.L. 343, as amended; 72 P.S. 1105. The resettlement denied Stretchnit the use of the apportionment fractions provided by the Act. Stretchnit filed a petition for review with the Board of Finance and Revenue contesting the resettlement. When the petition was refused, Stretchnit appealed to this Court.

Counsel for the parties filed a stipulation waiving jury trial and also a stipulation of certain facts; however, a half-day hearing was required for the taking of testimony from both Stretchnit and the Commonwealth. From the record before the Court, we make the following

Findings of Fact

1. During the fiscal year ended July 31, 1965, Stretchnit, Inc. was entitled to the benefit of the apportionment fractions contained in the Corporate Net Income Tax Act.

2. During said fiscal year, Stretchnit, Inc.'s income as ascertained by and returned to the federal government was $99,732.77.

3. During said fiscal year, the average valuation of defendant's tangible property was $400,518.56, of which $1,329.56 was located outside of Pennsylvania.

4. During said fiscal year, Stretchnit, Inc. employed two employees who were located outside of Pennsylvania; their salaries amounted to ...


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