Legal Opinion
Erieview Cartage, Inc. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided February 1, 1995PublishedCited by 3 opinions
1Opinion of the Court
COLINS, President Judge.
Erieview Cartage, Inc. (Erieview) petitions for review of an order of the Board of Finance and Revenue (Board) sustaining the Department of Revenue’s (Revenue) assessment of corporate net income1 (CNI) and corporate franchise2 taxes for the years 1983 through 1985. We affirm.
The facts of the case are stipulated, and the Court adopts them. Erieview is a Delaware corporation with headquarters in Ohio. During the tax years in question, Erieview engaged in interstate motor transportation of property with Interstate Commerce Commission authorization as a contract carrier…
2Cases cited13 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Burger King Corp. v. RudzewiczSupreme Court of the United States · 1985
- Shaffer v. HeitnerSupreme Court of the United States · 1977
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
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3Cited by3 opinions
- Canteen Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 2003
- Robert L. McNeil, Jr. Trust ex rel. McNeil v. CommonwealthCommonwealth Court of Pennsylvania · 2013
- Canteen Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 2003