Commonwealth v. Repplier Coal Co.

The facts are stated in the opinion, by HARGEST, P. J., of the court below as follows:

This is an appeal by the defendant from the settlement for Corporate Net Income Tax for the calendar year 1936 in the sum of $913.68, upon which interest was subsequently settled amounting to $157.40, making a total of $1,071.08, which amount was paid under protest.

Briefly, the contentions are (1) whether the Act of April 8, 1937, P. L. 227, amending and re-enacting the Act of May 16, 1935, P. L. 208, applies to the income for the year 1936, and (2) whether the defendant and its parent corporation had a…