Commonwealth v. Safe Harbor Water Power Corp.

Opinion by

Mr. Justice Eagen,

Safe Harbor Water Power Corporation (appellant) has appealed from the judgment of the Court of Common Pleas of Dauphin County dismissing its appeal to that court in connection with its 1955 corporate net income tax liability. Appellant had filed its report of that tax on April 11, 1956 (the due date was April 15, 1956), and had reported tax due of $56,345.37. The Commonwealth of Pennsylvania (Commonwealth) sub*499sequently settled the tax at $89,571.55; but on petition for resettlement it reduced the tax to $86,006.22. The original settlement was mailed to appellant on…