Legal Opinion
Somma v. Commonwealth
Commonwealth Court of Pennsylvania
Decided September 4, 1979No. Appeal, No. 2056 C.D. 1977PublishedCited by 3 opinions
1Opinion of the Court
Opinion by
President Judge Bowman,
As authorized by Section 763 of the Judicial Code, 42 Pa. C.S. §763, petitioners seek review of an order of the Board of Finance and Revenue, which sustained a Department of Revenue assessment against petitioners but in doing so declined to rule on a challenge made by petitioners to the constitutionality of Section 314(a) of the Tax Reform Code of 1971 (Code), Act of March 4,1971, P.L. 6, as amended, added by Section 4 of the Act of August 31, 1971, P.L. 369, as amended, *33472 P.S. §7314(a). With respect to the Pennsylvania Personal Income Tax, this section…
2Cases cited6 opinions
- AMIDON v. KaneSupreme Court of Pennsylvania · 1971
- Commonwealth v. Life Assurance Co.Supreme Court of Pennsylvania · 1965
- Amidon v. KaneCommonwealth Court of Pennsylvania · 1971
- Puntureri v. Pittsburgh School DistrictSupreme Court of Pennsylvania · 1948
- Minich v. Sharon CitySupreme Court of Pennsylvania · 1951
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Dunmire v. Applied Business Controls, Inc.Commonwealth Court of Pennsylvania · 1981
- Berks County Tax Collection Committee v. Pennsylvania Department of Community & Economic DevelopmentCommonwealth Court of Pennsylvania · 2013
- In Re: Estate of W.T. Woolslare, ~ Appeal of: A.F. WoolslareCommonwealth Court of Pennsylvania · 2016