Philadelphia Eagles, Inc. v. Department of Revenue

Opinion by

Judge Mencer,

The Philadelphia Eagles, Inc., a New York corporation (Eagles), has filed three separate appeals from the refusal of the Department of Revenue and the Auditor General to resettle the franchise tax and the corporate net income tax of the Eagles for the years 1963 and 1964. Petitions for review of the refusal to resettle were duly filed with the Board of Finance and Revenue which refused said petitions.

More specifically, these three appeals concern the franchise tax for the year 1963, the franchise tax for the period January 1, 1964 to February 3, 1964, and the corporate…