C. I. Whitten Transfer Co. v. Commonwealth

Opinion by

Judge Rogers,

C. I. Whitten Transfer Company (Whitten) has filed a petition for review of a decision of the Board of Finance and Revenue (Board) sustaining the Department of Revenue’s refusal to resettle Whitten’s corporate net income tax and a second petition for review of the Board’s decision sustaining the Department’s refusal to resettle Whitten’s franchise tax. The petitions were consolidated for hearing and judgment herein.

The facts have been stipulated. Whitten is a Delaware corporation engaged in the hauling of freight. Whitten filed reports for the Pennsylvania corporate net…