Commonwealth v. Safe Harbor Water Power Corp.

Opinion by

Mr. Justice Roberts,

Safe Harbor Water Power Corporation appeals from a unanimous order of the Commonwealth Court that determined Safe Harbor’s 1957 corporate net income tax liability to be $105,141.37.1 The court found all of Safe Harbor’s 1957 gross receipts to be assignable to Pennsylvania and properly taxable. Safe Harbor Water Power Corp. v. Commonwealth, 9 Pa. Commonwealth Ct. 312, 305 A.2d 394 (1973). We agree and affirm.2

The case was tried nonjury before the Commonwealth Court en banc pursuant to a stipulation of facts.3 Relevant portions of the record stipulation disclose:

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