Bethlehem Steel Co. v. Board of Finance & Revenue

Opinion by

Mr. Justice Jones,

For the years 1951 and 1952, Bethlehem Steel Company [Bethlehem] filed Net Income Tax Reports, paid the taxes computed in accordance with such reports *86and the Commonwealth of Pennsylvania settled the taxes on such reported basis.

On July 5, 1957, Bethlehem filed with the Board of Finance and Revenue [Board] petitions for a refund of the taxes paid in each of the two years.1 The basis of both petitions was that Bethlehem and the Commonwealth had erred in arriving at the amount of taxes due: (1) in the inclusion in the denominator of the gross receipts allocation…