Legal Opinion
Transcontinental Gas Pipe Line Corp. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided January 22, 1993PublishedCited by 10 opinions
1Opinion of the Court
NARICK, Senior Judge.
Transcontinental Gas Pipe Line Corporation (Transco) appeals from the orders of the Board of Finance and Revenue (Board) that sustained the imposition by the Department of Revenue (Department) of utilities gross receipts tax for the calendar year 1984 in the amount of $102,541.00, plus penalty and interest on Transco. We affirm, as modified.
Transco is a Delaware corporation having its principal office in Houston, Texas. Until 1975, Transco did not file gross receipts tax reports, believing that all its receipts were exempt by virtue of the “sale for resale” exemption…
2Cases cited21 opinions
- F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
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3Cited by10 opinions
- Community Options, Inc. v. Board of Property Assessment, Appeals & ReviewCommonwealth Court of Pennsylvania · 2000
- Verrichia v. Com., Dept. of RevenueCommonwealth Court of Pennsylvania · 1994
- American Electric Power Service Corporation v. Commonwealth of PACommonwealth Court of Pennsylvania · 2017
- Valentine Co. v. CommonwealthCommonwealth Court of Pennsylvania · 2009
- Robert L. McNeil, Jr. Trust ex rel. McNeil v. CommonwealthCommonwealth Court of Pennsylvania · 2013
5 more not listed; retrieve them via the Exa API.