Commonwealth v. Continental Rubber Works

Opinion by

Mr. Justice Parker,

Defendant appealed to the Court of Common Pleas of Dauphin County from a resettlement of its corporate income tax for the year 1935. The cause was tried by that court without a jury and judgment was entered against the Commonwealth for $474.61. The Commonwealth then appealed *to this court. The entire business of the corporation was not transacted within the Commonwealth and the contest is as to the amount of its corporate net income tax for 1935 which is apportionable to Pennsylvania and is concerned exclusively with business done through an office in Buffalo,…