Commonwealth v. Wanamaker

Opinion by

Mb. Justice Eagen,

The Commonwealth of Pennsylvania appeals from the final judgments of the Court of Common Pleas of Dauphin County declaring invalid and setting aside settlements of the appellee’s Corporate Net Income and Capital Stock taxes for seven fiscal years ending January 31, 1958 through January 31, 1964.1

The case was heard without a jury pursuant to the Act of April 22, 1874, P. L. 109, §1, 12 P.S. §688 and a stipulation of facts was submitted to the court in which each party reserved the right to offer further evidence.1 2

*80For tbe fiscal years in question tbe Capital Stock…