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Legal Opinion

Commonwealth v. Hellertown Manufacturing Co.

Supreme Court of Pennsylvania

Decided March 20, 1970No. Appeal, No. 45PublishedCited by 16 opinions

1Opinion of the Court

Opinion by

Mr. Justice Cohen,

This appeal by Hellertown Manufacturing Company (Hellertown) involves the proper computation of its Pennsylvania corporate net income tax for the year 1961.

Hellertown is a Delaware corporation registered to do business in Pennsylvania with manufacturing facilities located in Hellertown, Pa. It is a wholly-owned subsidiary of Champion Spark Plug Company (Champion) a Delaware corporation located in Ohio. Heller-town’s sole business activity involves the manufacture of spark plugs and allied products, all of which are sold by it to Champion and shipped by it to…

2Cases cited9 opinions

  1. Commonwealth v. Minds Coal Mining Corp.Supreme Court of Pennsylvania · 1948
  2. Commonwealth v. General Foods Corp.Supreme Court of Pennsylvania · 1968
  3. Commonwealth v. American Gas Co.Supreme Court of Pennsylvania · 1945
  4. Commonwealth v. Quaker Oats Co.Supreme Court of Pennsylvania · 1944
  5. Werner v. HendricksSuperior Court of Pennsylvania · 1935

4 more not listed; retrieve them via the Exa API.

3Cited by16 opinions

  1. Hoeganaes Corp. v. Dir. of Div. of TaxNew Jersey Superior Court Appellate Division · 1976
  2. Coors Porcelain Company v. StateSupreme Court of Colorado · 1973
  3. Bloomingdale's by Mail, Ltd. v. CommonwealthCommonwealth Court of Pennsylvania · 1989
  4. Commonwealth v. Stretchnit, Inc.Commonwealth Court of Pennsylvania · 1971
  5. Shelter Development Corp. v. Taxation Div. DirectorNew Jersey Tax Court · 1984

11 more not listed; retrieve them via the Exa API.

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