Legal Opinion
Columbia Gas Transmission Corp. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided June 6, 1975No. Appeal, No. 1710 C.D. 1978PublishedCited by 7 opinions
1Opinion of the Court
Opinion by
Judge Rogers,
Columbia Gas Transmission Corporation (hereinafter referred to as appellant, taxpayer or Columbia), a Delaware corporation, has appealed from a decision and order of the Board of Finance and Revenue sustaining the action of the Department of Revenue and the Auditor General in computing and settling Columbia’s liability for Excise Tax on Foreign Corporations for the period from *527July 1, 1971 through December 31, 1971 in the amount of $191,143.92.
The parties have entered into a stipulation of facts from which we make findings as follows:
1. Columbia Gas Transmission…
2Cases cited22 opinions
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Southern Pacific Co. v. Arizona Ex Rel. SullivanSupreme Court of the United States · 1945
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Chicago, Burlington & Quincy Railroad v. McGuireSupreme Court of the United States · 1911
- Kelly v. Washington Ex Rel. Foss Co.Supreme Court of the United States · 1937
17 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Lucker Manufacturing, a Unit of Amclyde Engineered Products, Inc. v. The Home Insurance CompanyCourt of Appeals for the Third Circuit · 1994
- T & R Painting Co. v. Philadelphia Housing AuthoritySupreme Court of Pennsylvania · 1976
- Dept. of Transp. v. RogersDistrict Court of Appeal of Florida · 1998
- I-T-E Imperial Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 1975
- Lucker Manufacturing v. The Home Insurance Corp, Inc.Court of Appeals for the Third Circuit · 1994
2 more not listed; retrieve them via the Exa API.