Commonwealth v. Hellertown Manufacturing Co.

*154Dissenting Opinion by

Mr. Justice Roberts:

I must respectfully dissent. Because of the Heller-town Manufacturing Company’s somewhat unique nature, I do not believe that it transacted business outside of the Commonwealth, and I do not believe that any portion of Hellertown’s receipts was negotiated or effected outside of the Commonwealth.

I

It is my view that Hellertown does not transact any portion of its business outside of the Commonwealth. As the wholly-owned subsidiary of its only customer, Hellertown exists solely at the whim of its parent. And as a company bereft of any…