Peoples Pittsburgh Trust Co. v. Commonwealth

Opinion by

Mr. Justice Horace Stern,

The Auditor General and State Treasurer, the Board of Finance and Revenue, and the Court of Common Pleas of Dauphin County, all held that plaintiff could not recover because its claim was more than balanced by a setoff due to defendant, — a conclusion which, on the undisputed facts presented by the record, was undoubtedly correct.

Ruffsdale Distilling Company for a number of years sold the major portion of its output to the Pennsylvania Liquor Control Board. In 1936 negotiations were entered into for the allowance by the Distilling Company to the Board of…