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COMMONWEALTH v. WANAMAKER (11/17/72)

decided: November 17, 1972.

COMMONWEALTH, APPELLANT,
v.
WANAMAKER



Appeals from judgments of Court of Common Pleas of Dauphin County, Nos. 12 to 21, inclusive, and 301, 302, 304 and 305, Commonwealth Docket 1967, in case of Commonwealth of Pennsylvania v. John Wanamaker.

COUNSEL

George W. Keitel, Deputy Attorney General, for Commonwealth, appellant.

C. Walter Randall, Jr., with him Saul, Ewing, Remick & Saul, for appellee.

Jones, C. J., Eagen, O'Brien, Roberts, Pomeroy, Nix and Manderino, JJ. Opinion by Mr. Justice Eagen. Dissenting Opinion by Mr. Justice Roberts. Mr. Justice Nix and Mr. Justice Manderino join in this dissent.

Author: Eagen

[ 450 Pa. Page 79]

The Commonwealth of Pennsylvania appeals from the final judgments of the Court of Common Pleas of Dauphin County declaring invalid and setting aside settlements of the appellee's Corporate Net Income and Capital Stock taxes for seven fiscal years ending January 31, 1958 through January 31, 1964.*fn1

The case was heard without a jury pursuant to the Act of April 22, 1874, P. L. 109, § 1, 12 P.S. § 688 and a stipulation of facts was submitted to the court in which each party reserved the right to offer further evidence.*fn2

[ 450 Pa. Page 80]

For the fiscal years in question the Capital Stock and Corporate Net Income Tax reports were due and were actually filed, pursuant to granted extensions of time, as follows:

Fiscal Year Ended Report Due Date of Filing

1-31-58 5-15-58 11-15-58

1-31-59 5-15-59 8-17-59

1-31-60 5-15-60 8-16-60

1-31-61 5-15-61 11-15-61

1-31-62 5-15-62 8-15-62

1-31-63 5-15-63 11-18-63

1-31-64 5-15-64 8-18-64

The following table discloses the dates settlements were required to be effected "so far as possible" under the applicable statutes, and the dates upon which notices of proposed settlements were actually mailed to appellee:

Reports for One Year After One Year After Actual Date

Fiscal Year Due Date of Actual Filing of Mailing

Ended Report of Report of Notice

1-31-58 5-15-59 11-15-59 1-22-64

1-31-59 5-15-60 8-17-60 1-22-64

1-31-60 5-15-61 ...


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