Legal Opinion
Commonwealth v. Niemeyer Oldsmobile, Inc.
Commonwealth Court of Pennsylvania
Decided March 12, 1974No. Appeal, 581 C.D. 1973PublishedCited by 14 opinions
1Opinion of the Court
Opinion by
Judge Mencer,
Niemeyer Oldsmobile, Inc. (Niemeyer) is a Pennsylvania corporation and operates an automobile dealership near Elizabeth, Pennsylvania. Niemeyer was issued license number 02-35146 by the Department of Revenue for the purpose of collecting and remitting Pennsylvania sales and use taxes.
Pursuant to Section 230 of the Tax Reform Code of 1971, Act of March 4, 1971, P. L. 6 (Code), 72 P.S. §7230, the Bureau of Taxes for Education, Department of Revenue, conducted an audit of Niemeyer’s books and records for the period of January 1, 1969 to December 31, 1972. As a result of…
2Cases cited8 opinions
- United States v. LombardoSupreme Court of the United States · 1916
- Kahler-Ellis Company, Etc. v. The Ohio Turnpike Commission and the Ohio National BankCourt of Appeals for the Sixth Circuit · 1955
- Phinney v. Bank Of The Southwest National AssociationCourt of Appeals for the Fifth Circuit · 1964
- United States v. Easement & Right-of-WayCourt of Appeals for the Sixth Circuit · 1967
- East Lake Road and Payne Ave.Supreme Court of Pennsylvania · 1932
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3Cited by14 opinions
- Schmidt v. CommonwealthSupreme Court of Pennsylvania · 1981
- Bureau of Traffic Safety v. ForteCommonwealth Court of Pennsylvania · 1977
- Scholastic Services Organization, Inc. v. CommonwealthCommonwealth Court of Pennsylvania · 1998
- Acchione v. City of PhiladelphiaCommonwealth Court of Pennsylvania · 1979
- Commonwealth v. J & R Equipment Rental Co.Commonwealth Court of Pennsylvania · 1977
9 more not listed; retrieve them via the Exa API.