Commonwealth v. Advance-Wilson Industries, Inc.

Dissenting Opinion by

Mr. Justice Roberts:

I dissent. In my view, the majority erroneously affirms the order of the Commonwealth Court on the basis both of an erroneous assessment of the record and of a mistaken notion of this Court’s decision in Commonwealth v. ACF Industries, Inc., 441 Pa. 129, 271 A.2d 273 (1970).

This Court in ACF Industries reviewed in detail the Pennsylvania case law relating to section 2 of the Corporate Net Income Tax Act of 1935,1 the precise statutory provision at issue instantly. It then expli*206cated those principles which emerged from our cases as clear.

“First, if a…