(Download) "Commonwealth v. Rosenbloom Finance Corp." by Supreme Court of Pennsylvania # Book PDF Kindle ePub Free
eBook details
- Title: Commonwealth v. Rosenbloom Finance Corp.
- Author : Supreme Court of Pennsylvania
- Release Date : January 16, 1974
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 65 KB
Description
The issue in this appeal is whether the appellee, Rosenbloom Finance Corporation, may elect to be taxed as a holding company and thus pay less Pennsylvania corporate franchise tax. The Board of Finance and Review resettled appellees reported franchise tax for the year 1963. The resulting tax was $25,972.03. In an appeal to the Court of Common Pleas of Dauphin County sitting as the Commonwealth Court, appellee raised two issues: (1) whether the valuation of appellees capital stock was proper, and (2) whether the appellee was a holding company and thus entitled to a reduced tax rate.
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