Commonwealth v. Safe Harbor Water Power Corp.

Herman, J.,

The case before us is the appeal of Safe Harbor Water Power Corporation (hereinafter called Safe Harbor or appellant), from the action of the Board of Finance and Revenue sustaining the resettlement of appellant’s Corporate Net Income Tax for the year 1955.

All of the facts were stipulated by the parties and there was duly filed an agreement in writing to dispense with a trial by .jury pursuant to the provisions of the Act of April 22, 1874, P. L. 109, 12 PS §688.

We adopt as part of our findings of fact the facts as stipulated by the parties and will hereinafter set forth in some…