Legal Opinion
Blumenthal Brothers Chocolate Co. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided May 9, 1972No. Appeals, Nos. 408 Tr. Dkt. 1970 and 573 Tr. Dkt. 1970PublishedCited by 3 opinions
1Opinion of the Court
Opinion by President
Judge Bowman,
These tax appeals by Blumenthal Brothers Chocolate Company challenge resettlement of appellant’s 1965 and 1966 fiscal year corporate net income tax liability, which resettlements were sustained by the Board of Finance and Revenue and from which action the instant appeals were taken.
The Corporate Net Income Tax Act, Act of May 16, 1935, P. L. 208, as amended, 72 P.S. §3420a et seq., imposes a tax upon that portion of corporate net income reflecting business carried on within Pennsylvania which, as relevant here, is determined by application of the so-called…
2Cases cited5 opinions
- Commonwealth v. Minds Coal Mining Corp.Supreme Court of Pennsylvania · 1948
- Commonwealth v. General Foods Corp.Supreme Court of Pennsylvania · 1968
- Commonwealth v. Bayuk Cigars, Inc.Supreme Court of Pennsylvania · 1942
- Commonwealth v. Hellertown Manufacturing Co.Supreme Court of Pennsylvania · 1970
- Commonwealth v. Continental Rubber WorksSupreme Court of Pennsylvania · 1943
3Cited by3 opinions
- Commonwealth v. Blumenthal Bros. Chocolate Co.Supreme Court of Pennsylvania · 1974
- Safe Harbor Water Power Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 1973
- Pincus Bros. v. CommonwealthCommonwealth Court of Pennsylvania · 1972