Commonwealth v. Coca-Cola Co.

SWOPE, P. J.,

The Coca-Cola Corporation appeals herein from a resettlement by the taxing authorities of the Commonwealth of its franchise and corporate net income taxes for the calendar year, 1964. Following denial of its petition for review filed with the Board of Finance and Revenue, the taxpayer perfected an appeal to this court pursuant to section 1104 of The Fiscal Code of April 9, 1929, P. L. 343, as amended, 72 PS §1104. As the issues involved with respect to both franchise and corporate net income taxes are substantially identical, the appeals were consolidated for trial, held by…