Commonwealth v. Mundy Corp.

Richards, P. J., O. C.,

specially presiding,

This is an appeal by defendant from the settlement of its franchise tax for the year 1935, amounting to $4,649.79. The case was tried by the court without a jury pursuant to stipulation filed. The settlement was made under the Act of May 16, 1935, P. L. 184, 72 PS §1871.

Facts

Defendant is a Delaware corporation which had registered to do a real estate, construction, and contracting business in Pennsylvania. It actually engaged in the real estate business during 1935, but did not engage in any contracting or construction work. It had a broad charter…