Commonwealth v. Interstate Amiesite Corp.

Opinion by

Mr. Justice Eagen,

This is an appeal from a judgment of the Dauphin County court, which sustained the action of the Commonwealth’s Board of Finance and Revenue in refusing a resettlement of the appellant’s franchise tax account for the fiscal year ended March 31, 1959.

The facts were stipulated of record.

The appellant, The Interstate Amiesite Corporation, a Delaware corporation, has its principal place of business in Coneordville, Delaware County, Pennsylvania. Its business activities include the production of bituminous paving material (asphalt). Part of this material is sold in…