Commonwealth Court of Pennsylvania October 18, 1985, Appeals, Nos. 1584 C.D. 1982, 1585 C.D. 1982, 1027 C.D. 1982, 1028 C.D. 1982, 2125 C.D. 1981 and 2403 C.D. 1981 (Commonwealth Securities & Investments, Inc. v. Commonwealth)

• Per Curiam

Opinion,

The Commonwealth has taken a number of exceptions to this Court’s Opinion and Orders dated March 6,.1985 in the captioned, cases. The central conclusion .to which the Commonwealth has taken .exception is the determination that the Corporate Net Income Tax, 72 P.S. 7401 et seq. is a direct tax upon income.