416 A.2d 1161 S.D. Richman Sons, Inc., Petitioner v. Commonwealth of Pennsylvania, Board of Finance and Revenue, Respondent. Commonwealth Court of Pennsylvania.Argued June 2, 1980 July 18, 1980. Taxation — Capital stock tax — Tax Reform Code of 1971, Act 1971, March 4, P.L. 6 — Strict construction — Retroactivity — Legislative intent — Statutory […]