Spang Stores, Inc. v. Commonwealth

468 Pa. 63 (1976)

360 A.2d 180

SPANG STORES, INC., Appellant,

v.

COMMONWEALTH of Pennsylvania.

Supreme Court of Pennsylvania.

Argued May 3, 1976.

Decided July 6, 1976.

William T. Marsh, Butler, for appellant.

Eugene J. Anastasio, Deputy Atty. Gen., R. Scott Shearer, Harrisburg, for appellee.

Before JONES, C.J., and EAGEN, O'BRIEN, ROBERTS, POMEROY, NIX and MANDERINO, JJ.

OPINION

JONES, Chief Justice.

Appellant, Spang Stores, Inc., appeals[1] the decision of the Commonwealth Court which appraised the actual value of the capital stock of the appellant for the year ended January 31, 1971, pursuant to the…