Commonwealth v. Armstrong Daily, Inc.

Shelley, J.,

This matter is before us on exceptions to our opinion and order entered on March 11, 1968. The litigation came to us in the first instance on the appeal of The Armstrong Daily, Inc. (hereinafter referred to as Armstrong) under section 1104 of The Fiscal Code of April 9,1929, P. L. 343, as amended, 72 PS §1104, from the refusal of the Board of Finance and Revenue (hereinafter referred to as the board) to resettle Armstrong’s liability for franchise tax for the fiscal year beginning July 2, 1961 and ended June 30,1962, under the Franchise Tax Act of June 1, 1889, P. L. 420, sec.…