Commonwealth v. Rockwell Manufacturing Co.

Opinion by

Mr. Justice Chidsey:

This is an appeal from the final judgment of the court below dismissing the appeal of the taxpayer from the action of the Board of Finance and Revenue in re fusing to review the resettlement of the taxpayer’s corporate net income tax for the year 1953.

The taxpayer, Rockwell Manufacturing Company, is a Pennsylvania corporation having its principal place of business and its fiscal office in Pennsylvania. Within the time provided by law, the taxpayer filed a report of corporate net income tax for the year ended December 31, 1953. A settlement of this tax was made by…