Northeastern Building Registered v. Commonwealth

Opinion by

Judge DiSalle,

This case involves appeals from two orders of the Board of Finance and Revenue sustaining the Department of Revenue’s imposition of the capital stock tax1 and the corporate net income tax2 on Northeastern Building Registered (Northeastern) for the 1970 cal*405endar year.3 Since Northeastern was a registered partnership,4 and since the Capital Stock Tax Act (CSTA) and Corporate Net Income Tax Act (CNITA) made reference only to limited partnerships,5 Northeastern generally contends that a strict construction of the tax acts precludes imposition of the taxes. The sole…