Commonwealth v. Koppers Co.

Opinion by

Mr. Justice Cohen,

This appeal is from the decision of the Court of Common Pleas of Dauphin County sustaining the denial by the Board of Finance and Review of the Koppers Company’s petition for review of the resettlement of corporate net income tax due by the company for the year 1953 under the provisions of the Corporate Net Income Tax Act of May 16, 1935, P. L. 208, as reenacted and amended by the Act of December 27, 1951, P. L. 1746, 72 P.S. §3420a et seq.

This appeal challenges the makeup of the gross receipts allocation fraction as well as the constitutionality of the tax statute…