Commonwealth v. American Telephone & Telegraph Co.

Opinion by

Mr. Chief Justice Horace Stern,

The question on this appeal concerns the proper application for the year 1950 of the corporate net income tax of the American Telephone and Telegraph Company.

The activities of the Company are conducted by two separate and unrelated units, one of which, the General Department, operates wholly outside of Pennsylvania, the other, the Long Lines Department, both within and without Pennsylvania. Through its Long Lines Department it operates a comprehensive national system of *511long distance telephone lines for interstate communication ; the revenues thus…