Chesapeake & Ohio Railway Co. v. Department of Treasury

After Remand

Before: D. F. Walsh, P.J., and T. M. Burns and D. E. Holbrook, Jr., JJ. D. F. Walsh, P.J.

Plaintiff petitioned for a redetermination of franchise fees and a refund. Defen*469dant appeals an order of the Corporation Tax Appeal Board granting plaintiffs petition. In our opinion issued on January 3, 1979, we remanded this matter on the following basis:

"Although we affirm the board’s ruling that the 'weighted average’ formula does not comply with the plain language of § 5b, we remand for consideration of the possible applicability of §5e. If the board determines that defendant devised and…