Pennsylvania Court of Common Pleas, Dauphin County March 20, 1950, no. 182 (Commonwealth v. Baker-Whiteley Coal Co.)

Richards, J.,

The fiscal officers of the Commonwealth finally determined the corporate net income tax of defendant for the year 1944 to be $2,-144.60. From this determination an appeal was taken to this court. At the hearing certain evidence was offered, including an agreement for trial without a jury and a stipulation of facts. The case has been argued and is now ripe for decision.