Commonwealth v. Pincus Bros.

Opinion by

Mr. Justice Eagen,

Pincus Brothers, Inc. [Pincus] is a Pennsylvania Corporation engaged in the manufacturing and sale of tailored men’s suits. Its manufacturing plant and principal office are in Philadelphia. In its Corporate Net Income Tax Report for the year 1967, Pincus computed the tax due the Commonwealth of Pennsylvania as $12,-804.00. Subsequently, the Commonwealth’s Board of Finance and Revenue [Board] determined sur a petition for review, that Pincus owed a total tax of $19,-*527644.11. Pincus filed an appeal in the Commonwealth Court which ruled the Board correctly…