Legal Opinion
Consolidation Coal Co. v. Bailey
District Court, W.D. Pennsylvania
Decided June 30, 1971No. Civ. A. No. 70-1144PublishedCited by 5 opinions
1Opinion of the Court
OPINION
DUMBAULD, District Judge.
This judicial odyssey had its genesis in the attempt of the township of Perry, in Greene County, Pennsylvania, to extract an earned income and occupational privilege tax (collectible through withholding by their employer) from the miners (residents of West Virginia) who extract coal from the bituminous deposits underlying said township.
On January 27, 1968, Perry Township levied a $5 tax “upon the privilege of engaging in an occupation within Township of Perry in the fiscal year 1968, from the effective date of this ordinance, February 1, 1968.”1 On December 20,…
2Cases cited9 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Application of ThompsonDistrict Court, E.D. Pennsylvania · 1957
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Aetna Casualty & Surety Co. v. AhrensDistrict Court, S.D. Texas · 1976
- Buckley v. HustonSupreme Court of New Jersey · 1972
- Buckley v. HustonSupreme Court of New Jersey · 1972
- Consolidation Coal Co. v. BaileyCourt of Appeals for the Third Circuit · 1972
- Consolidation Coal Company v. BaileyCourt of Appeals for the Third Circuit · 1972