Legal Opinion

First Federal Savings & Loan Ass'n v. Commonwealth

Commonwealth Court of Pennsylvania

Decided September 13, 1985No. Appeals, Nos. 1854 C.D. 1982 and 1638 C.D. 1974PublishedCited by 1 opinion

1Opinion of the Court

Opinion in 'Support op Affirmance by

Judge MacPhail,

In this case, the sole issue presented for our determination is whether the orders of the Board of Finance and Revenue (Board) denying petitions for resettlement by First Federal Savings & Loan Association of Philadelphia (Petitioner) should be upheld insofar as they affirm the action of the Department of Revenue (Department) assessing taxes against the Petitioner under the provisions of the Mutual Thrift Institutions Tax Act (MTIT), Act of June 22, 1964, P.L. 16, as amended, 72 P.iS. '§§1986.1-1986.6 based upon interest income received by…

2Cases cited8 opinions

Aloha Airlines, Inc. v. Director of Taxation of HawaiiSupreme Court of the United States · 1983
Gaugler v. AllentownSupreme Court of Pennsylvania · 1963
Coney Island, II, Inc. v. Pottsville Area School DistrictCommonwealth Court of Pennsylvania · 1983
C. C. Collings & Co. v. CommonwealthCommonwealth Court of Pennsylvania · 1985
First Federal Savings & Loan Ass'n v. CommonwealthCommonwealth Court of Pennsylvania · 1976

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3Cited by1 opinion

First Federal Savings & Loan Ass'n v. CommonwealthSupreme Court of Pennsylvania · 1987