Legal Opinion
Unisys Corp. v. COM., BD. OF FINANCE & REVENUE
Supreme Court of Pennsylvania
Decided October 25, 2002No. 73-78 MAP 1999PublishedCited by 9 opinions
1Opinion of the Court
OPINION
Justice SAYLOR.
These consolidated appeals concern constitutional and statutory challenges to the methodology employed by the Department of Revenue to calculate Pennsylvania franchise tax obligations of an out-of-state corporation conducting business activities in the Commonwealth.
Corollary to the capital stock tax imposed on domestic (Pennsylvania) corporations, the Commonwealth imposes a franchise tax upon foreign (out-of-state) corporations authorized to do business within its borders. In conformance with federal constitutional requirements, the tax is ostensibly designed to reach…
2Cases cited37 opinions
- 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
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
32 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Glatfelter Pulpwood Co. v. CommonwealthSupreme Court of Pennsylvania · 2013
- Allfirst Bank v. CommonwealthSupreme Court of Pennsylvania · 2007
- Stonebridge Life Insurance v. Department of RevenueOregon Tax Court · 2006
- Air-Serv Group, LLC v. CommonwealthCommonwealth Court of Pennsylvania · 2011
- New Jersey Natural Gas Co. v. Director, Division of TaxationNew Jersey Tax Court · 2008
4 more not listed; retrieve them via the Exa API.