I-T-E Imperial Corp. v. Commonwealth

Opinion by

Judge Rogers,

This case is companion to Columbia Gas Transmission Corporation v. Commonwealth, 19 Pa. Commonwealth Ct. 523, 339 A.2d 912 (1975).

I-T-E Imperial Corporation, a Delaware corporation, has appealed from the settlement of its foreign excise tax for the year ending December 31, 1968. It contends that the “Foreign Excise Tax Act,” Act of July 25, 1953, P.L. 560,1 as amended, 72 P.S. 1861 et seq., when compared to the “Domestic Excise Tax Act,” Act of July 25, 1953, P.L. 564,2 as amended, 72 P.S. 1827.2, demonstrates discrimination against it and other foreign corporations in…