Commonwealth v. United States Tobacco Co.

Neely, J.,

This matter is before us on the Commonwealth’s exceptions to our opinion of March 26, 1957, 70 Dauph. 217 (1957). In this opinion we held that the Corporation Income Tax Law of August 24, 1951, P. L. 1417, as reenacted and amended by the Act of December 27, 1951, P. L. 1763, 72 PS Pkt. Parts 3420n-l, is inapplicable to this de*177fendant because it was an attempt to levy a tax for the year 1952 on defendant’s privilege of engaging in interstate commerce.

Defendant taxpayer, a New Jersey corporation with its principal office in New York City, manufactures tobacco products outside of the…