Commonwealth v. Weldon Pajamas, Inc.

Opinion by

Mr. Justice Roberts,

This appeal involves the question whether a foreign corporation, subject to the franchise tax, which does not actually engage in manufacturing in Pennsylvania is nonetheless entitled to the manufacturing exemption with respect to certain tangible property owned by it in Pennsylvania and with respect to compensation paid to several employees in Pennsylvania. The Commonwealth Court answered the question in the negative and entered final judgment for the Commonwealth, from which the taxpayer appealed.

Appellant, Weldon Pajamas, Inc. (“Weldon, N.Y.”), is a New York…