Paris Manufacturing Co. v. Commonwealth

OPINION OF THE COURT

FLAHERTY, Justice.

These are consolidated appeals from orders of the Commonwealth Court which affirmed1 resettlement orders of the Board of Finance and Revenue that increased the amounts of corporate income tax due the Commonwealth from the appellants, Paris Manufacturing Company and Doe Spun, Inc., each of which is a corporation engaged in business in this Commonwealth as well as in foreign jurisdictions. The tax increases arose pursuant to determinations by the Department of Revenue that appellants’ apportionments of business incomes between this and other juris*17dictions…