Commonwealth v. Philadelphia Eagles, Inc.

Opinion by

Mr. Justice Cohen,

This is an appeal by The Philadelphia Eagles, Inc., appellant, from the dismissal by the court below of its appeal and specification of objection from the adverse determination of the Board of Finance and Bevenue with respect to its Franchise Tax for the calendar year 1962. The appeal to the Court of Common Pleas of Dauphin County, although admittedly brought timely, was dismissed by the court below because of appellant’s failure to file a bond within the time required by statute.

On July 3, 1963 the Department of Revenue settled, and the Auditor General approved,…