Legal Opinion
Annenberg v. Commonwealth
Supreme Court of Pennsylvania
Decided June 1, 2000No. 003 and 004 Docket 1997PublishedCited by 43 opinions
1Opinion of the Court
OPINION
ZAPPALA, Justice.
We exercised plenary jurisdiction2 over these matters to determine whether Section 4821 of the Act of June 17, 1913, P.L. 507, as amended, 72 P.S. §§ 4821-4902, is unconstitutional as it violates the Commerce Clause of the United States Constitution.3 On April 7, 1998, we issued an opinion and order holding that the stock clause of the personal property tax (stock clause), 72 P.S. § 4821, facially discriminated against interstate commerce. Annenberg v. Commonwealth, 562 Pa. 570, 757 A.2d 333 (1998) (Annenberg I). We remanded the matter to the Court of Common Pleas of…
2Cases cited32 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- 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
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- Hughes v. OklahomaSupreme Court of the United States · 1979
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3Cited by43 opinions
- Commonwealth v. GrantSupreme Court of Pennsylvania · 2002
- Omicron Systems, Inc. v. WeinerSuperior Court of Pennsylvania · 2004
- In re BrunoSupreme Court of Pennsylvania · 2014
- League of Women Voters of PA v. CmwlthSupreme Court of Pennsylvania · 2018
- Phantom Fireworks Showrooms, LLC v. Tom Wolf, Governor of the Comwlth of PACommonwealth Court of Pennsylvania · 2018
38 more not listed; retrieve them via the Exa API.