Commonwealth v. Circular Realty Co.

Richards, P. J.,

The corporate loans tax of .defendant for the fiscal year ending August 31, 1944, was resettled in the amount of $6,-464.46. The board of finance and revenue refused to review the resettlement. This appeal followed. The case was tried by the court without a jury pursuant to stipulation filed.

Counsel for. the parties have entered into a stipulation of facts which is part of the record. This is a voluminous document, too long to include in this opinion. It does not show in detail how the controversy arose. While the Commonwealth has objected to the relevancy of parts of…