Legal Opinion
PPG Industries v. BD. OF FINANCE & REVENUE
Supreme Court of Pennsylvania
Decided November 30, 2001No. 87 M.D. Appeal Docket 1996PublishedCited by 16 opinions
1Opinion of the Court
OPINION
ZAPPALA, Justice.
This is a direct appeal from an order of the Commonwealth Court, affirming the order of the Board of Finance and Revenue (Board).1 On June 17, 1999, we issued an opinion and order holding that the manufacturing exemption to Pennsylvania’s capital stock tax and franchise tax, Section 602 of the Tax Reform Code of 19712 (Code), facially discriminated against interstate commerce. PPG Industries, Inc. v. Com*584monwealth, 567 Pa. 565, 790 A.2d 252 (1999) (PPG I). We remanded the matter to the Commonwealth Court for a hearing on-the following issues:
1. Whether 72 P.S. § 7602 is…
2Cases cited25 opinions
- Usery v. Turner Elkhorn Mining Co.Supreme Court of the United States · 1976
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- New Energy Co. of Indiana v. LimbachSupreme Court of the United States · 1988
- Welch v. HenrySupreme Court of the United States · 1938
20 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Crawford Central School District v. CommonwealthSupreme Court of Pennsylvania · 2005
- Chapman v. Commissioner of RevenueSupreme Court of Minnesota · 2002
- Andrews v. Cross Atlantic Capital Partners, Inc.Superior Court of Pennsylvania · 2017
- Gateway Towers Condominium Ass'n v. KrohnSuperior Court of Pennsylvania · 2004
- Nextel Communications of the Mid-Atlantic, Inc. v. Commonwealth, Department of RevenueSupreme Court of Pennsylvania · 2017
11 more not listed; retrieve them via the Exa API.