Chrysel Corp. v. Commonwealth

Opinion by

Judge Mencer,

Chrysel Corporation (Chrysel) is a Pennsylvania corporation, a wholly owned subsidiary of Triumph Hosiery Mills, Inc. (Triumph), also a Pennsylvania corporation, which was organized for and engaged in the manufacture of ladies’ hosiery and knitwear apparel. Prior to 1966, Chrysel manufactured ladies’ hosiery and knitwear apparel in Pennsylvania and sold the manufactured products to Triumph, its parent corporation. By 1967, Chrysel had ceased all manufactur ing operations and had leased to Triumph its building-in York, Pennsylvania, where it had formerly engaged in…