Commonwealth v. Curtis Publishing Co.

Hargest, P. J.,

This case comes before us upon an appeal from the settlement of the corporate net income tax for the year 1942. A petition for resettlement and petition for review were each filed and refused, pursuant to sections 1102 and 1103 of the Fiscal Code of April 9,1929, P. L. 343; and this appeal taken pursuant to section 1104 of The Fiscal Code.

The question is whether, in making the settlement, there is an unconstitutional discrimination against the obligations of the United States to include, in the tax base, interest on the obligations of the United States issued after March 1,…