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COMMONWEALTH PENNSYLVANIA v. PERFECT PHOTO (04/07/77)

decided: April 7, 1977.

COMMONWEALTH OF PENNSYLVANIA
v.
PERFECT PHOTO, INCORPORATED, APPELLANT



Appeal from the Order of the Board of Finance and Revenue in case of In Re: Perfect Photo, Inc.

COUNSEL

James A. Young, with him David H. Rosenbluth, and Stradley, Ronon, Stevens & Young for appellant.

Joseph F. Lynch, Deputy Attorney General, with him Donald J. Murphy, Deputy Attorney General, for appellee.

President Judge Bowman and Judges Crumlish, Jr., Kramer, Wilkinson, Jr., Mencer, Rogers and Blatt. Opinion by Judge Mencer.

Author: Mencer

[ 29 Pa. Commw. Page 317]

As we focus in upon the issue of this appeal, we discern a visible image of a photofinisher seeking a ruling that it is engaged in manufacturing and therefore exempt from capital stock taxation under Section 21 of the Capital Stock Tax Act of June 1, 1889, P.L. 420, as amended (Act).*fn1 Perfect Photo, Incorporated (taxpayer) contests a decision of the Board of Finance

[ 29 Pa. Commw. Page 318]

    and Revenue which sustained a resettlement by the Department of Revenue of the taxpayer's capital stock tax for the fiscal year ended March 31, 1966.*fn2

We make the following

Findings of Fact

1. Taxpayer was incorporated in Pennsylvania for the purpose, inter alia, of photofinishing.

2. Taxpayer's income-producing activities fall into four general classifications: (1) developing of negative film and making photographic prints therefrom; (2) developing and processing reversal film into color transparencies, consisting of "slides" and "movie" film; (3) enlargement of negatives, slides and of photographs; and (4) retail and wholesale sale of photographic equipment (no manufacturing exemption is claimed for this activity).

3. All film processed by the taxpayer is received by mail or pickup delivery from customers after the film has been exposed.

4. Taxpayer maintained three facilities in Philadelphia and Pittsburgh in the fiscal year in question.

5. The 1966 sales of taxpayer total $31,000,000. Taxpayer handled an average of 365,000 color transparencies (slides) a week, produced 754,000 color prints per week, 143,000 black and white prints per week, and processed 12,960 rolls (50 feet each) of moving pictures films.

6. The development process involves the use of many pieces of equipment. The process of developing exposed film results in the production of an image, a silver negative image in the case of black and white film and a color dye image in the case of ...


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