Jurisdiction is retained. 4821 facially discriminates against interstate commerce. 4821 is therefore unconstitutional as it violates the Commerce Clause of the United States Constitution, what is the appropriate remedy. Furthermore, because the case calls into question the constitutionality of a statute, the Attorney General is invited to participate. Upon the filing of the findings of fact and the conclusions of law with this court, the Prothonotary of the Supreme Court shall set a briefing schedule for the filing of briefs with this court.
Jurisdiction is retained.
4 Companies organized under the laws of this Commonwealth are subject to the capital stock tax. The franchise tax is owed by foreign entities. The Annenbergs also filed two ostensible direct appeals challenging the Commonwealth Court's decision that it lacked original jurisdiction over the Annenbergs complaint. 2 and 3 Middle District Appeal Docket 1997. We have yet to note probable jurisdiction in these matters.