J. L. Mott Corp. v. Commonwealth

Opinion by

President Judge Bowman,

This is an appeal by J. L. Mott Corporation, a foreign corporate taxpayer, from the action of the Board of Finance and Revenue in refusing its petition for a resettlement of its 1962 calendar year foreign franchise tax. The parties have stipulated the facts, which we adopt as our findings of fact.

Appellant, a New Jersey corporation, was authorized to do business in Pennsylvania at all times material to this appeal. While appellant’s certificate of incorporation in New Jersey includes manufacturing as a corporate purpose, during 1962 appellant itself carried on…