Commonwealth v. Bayuk Cigars, Inc.

Opinion by

Mr. Justice Linn,

Bayuk Cigars, Incorporated, a Maryland Corporation, engaged in manufacturing and selling cigars and tobacco products in Philadelphia, Pennsylvania, transacting the principal part of its business in Pennsylvania, filed its excise tax return for the year 1935 under the Corporate Net Income Tax Act of May 16,1935, P. L. 208, 72 PS section 3420(a) et seq. The taxing officers made an assessment. The corporation applied to the Board of Finance and Revenue for resettlement on the ground of erroneous application of the statute. On the refusal of the petition, the…