Commonwealth v. Gulf Oil Corp.

Opinion by

Mr. Justice Horace Stern,

Gulf Oil Corporation, a corporation of the State of Pennsylvania, filed with the Department of Revenue its capital stock tax report for the calendar year 1940. The Department, after making certain adjustments, settled the tax for that year in the amount of $318,664.62, but later, of its own motion and with the approval of the Auditor General, resettled it in the amount of $332,-033.27. Thereupon the corporation filed with the Board of Finance and Revenue a petition for review; this being refused, it took an appeal to the Court of Common Pleas of Dauphin…