Commonwealth v. Twitchell

Miller, J.,

This proceeding is an appeal by E. W. Twitchell, Inc. ( appellant, or Twitchell) from a decision of the Board of Finance and Revenue which sustained the action taken by the Department of Revenue and approved by the Department of the Auditor General, settling the franchise tax against appellant for the fiscal year ending May 31, 1959, by which appellant was denied the manufacturing exemption provided in section 21 (b) of the Act of June 1,1889, P. L. 420, as amended, 72 PS §1871 (b).

All facts are stipulated and were filed of record prior to argument, along with a waiver of jury…