Commonwealth v. Jeca Corp.

Shelley, J.,

This as an appeal by defendant-appellant, a corporate taxpayer (hereinafter referred to as Jeca) from the action of the Board of Finance and Revenue in refusing its petition for a review of a capital stock tax resettlement for its fiscal year ending April 30, 1959.

Under the provisions of the Act of April 22, 1874, P. L. 109, 12 PS §688, et seq., the parties have entered into a stipulation for the trial of this case without a jury.

The parties have also stipulated the facts. We adopt their stipulation as our findings of fact and incorporate the same herein by reference. In the…