Bethlehem Steel Co. v. Board of Finance & Revenue

Opinion by

Mr. Justice Jones,

The question presented on this appeal is whether certain petitions seeking the refund of corporate net income taxes were timely filed with the Board of Finance and Revenue (Board) of the Commonwealth of Pennsylvania?

In Bethlehem Steel Co. v. Board of Finance and Revenue, 429 Pa. 84, 85, 86, 87, 239 A. 2d 389 (1968), we.reviewed the pertinent facts: “For the years 1951 and 1952, Bethlehem Steel Company [Bethlehem] filed Net Income Tax Reports, paid the taxes computed in accordance with such reports and the Commonwealth *3of Pennsylvania settled the taxes on such…