Commonwealth v. Rosenbloom Finance Corp.

HERMAN, J.,

In this case, Rosenbloom Finance Corporation, a Delaware corporation, hereinafter sometimes referred to as “Rosenbloom” or “defendant,” has appealed from the decision of the Board of Finance and Revenue which had sustained the resettlement by the taxing departments of its franchise tax for the year ended December 31, 1963, fixing the tax at $25,972.03.

The appeal to this court was taken pursuant to section 1104 of The Fiscal Code of April 9, 1929, P. L. *519343, as amended, 72 PS §1104, and was here heard by the court without a jury in accordance with the provisions of the Act of…