Appeals from the Orders of the Board of Finance and Review in cases of Philadelphia Eagles, Inc. v. Department of Revenue and Auditor General dated March 25, 1969. Transferred to the Commonwealth Court of Pennsylvania from the Court of Common Pleas of Dauphin County, September 1, 1970.
Philip P. Kalodner, for appellant.
Edward T. Baker, Deputy Attorney General, for appellee.
President Judge Bowman and Judges Crumlish, Jr., Kramer, Wilkinson, Jr., Mencer and Rogers. Opinion by Judge Mencer.
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The Philadelphia Eagles, Inc., a New York corporation (Eagles), has filed three separate appeals from the refusal of the Department of Revenue and the Auditor General to resettle the franchise tax and the corporate net income tax of the Eagles for the years 1963 and 1964. Petitions for review of the refusal to resettle were duly filed with the Board of Finance and Revenue which refused said petitions.
More specifically, these three appeals concern the franchise tax for the year 1963, the franchise tax for the period January 1, 1964 to February 3, 1964, and the corporate net income tax for the year 1963, of the Eagles. The appeals to this Court were taken pursuant to Section 1104 of the Fiscal Code of 1929, Act of April 9, 1929, P.L. 343, as amended, 72 P.S. § 1104, and our jurisdiction is properly invoked under Section 508(a)(29) of the Appellate Court Jurisdiction Act of 1970, Act of July 31, 1970, P.L. 673, No. 223, 17 P.S. § 211.508(a)(29). These appeals were heard by the Court without a jury in accordance with an agreement of the parties entered of record and the provisions of the Act of April 22, 1874, P.L. 109, 12 P.S. § 688, et seq. Testimony was taken by the Court without a jury and the case was argued before the Court en banc.
1. The Philadelphia Eagles, Inc., a New York corporation, within the time provided by law, filed with the Department of Revenue a combined report for franchise tax and corporate net income tax for the calendar year 1963.
2. The corporate net income tax for 1963 was settled in the amount of $27,577.83, as reported and paid by the taxpayer, Eagles.
3. The franchise tax for 1963 was settled in the amount of $25,000, reflecting a capital stock valuation
[4 Pa. Commw. 318 Page 321]
of $5,000,000, in contrast to the initial paid tax of $5,000 and the Eagles' self-assessed capital stock valuation of $1,000,000.
4. The franchise tax for the period of January 1, 1964, to February 4, 1964, was settled in the amount of $2,328.77, reflecting a capital stock valuation of $5,000,000, in contrast to the initial paid tax of $420 and the Eagles' self-assessed capital stock valuation of $1,000,000.
5. Eagles filed petitions for resettlement of the franchise tax for 1963 and the 34-day period of 1964 and of the corporate net income tax for the year 1963, based upon (a) the use of a taxable proportion allocable to Pennsylvania of 80.6123 percent rather than 100 percent as shown on its ...