Legal Opinion
Shawnee Development, Inc. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided May 15, 2002PublishedCited by 9 opinions
1Opinion of the Court
OPINION BY
Judge SMITH-RIBNER.
The Commonwealth of Pennsylvania has filed exceptions to the decision of a panel of this Court on these consolidated petitions for review from orders of the Board of Finance and Revenue (Board) that affirmed the recalculation by the Department of Revenue (Department) of the capital stock tax liability of Shawnee Development, Inc. (Shawnee). Applying Section 1903(a) of the Statutory Construction Act of 1972, 1 Pa.C.S. § 1903(a), the panel concluded that the term “income per books” as applied in reference to a non-“S” corporation had acquired a peculiar and…
2Cases cited17 opinions
- Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of the United States · 1968
- Smith v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- City of Pittsburgh v. Alco Parking Corp.Supreme Court of the United States · 1974
- Tool Sales & Service Co. v. CommonwealthSupreme Court of Pennsylvania · 1993
- Corley v. Commonwealth, Pennsylvania Board of Probation & ParoleCommonwealth Court of Pennsylvania · 1984
12 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Department of the Auditor General v. State Employees' Retirement SystemCommonwealth Court of Pennsylvania · 2003
- Yost v. McKnightCommonwealth Court of Pennsylvania · 2005
- PECO Energy Co. v. CommonwealthCommonwealth Court of Pennsylvania · 2003
- Sunoco, Inc. v. Department of Environmental ProtectionCommonwealth Court of Pennsylvania · 2005
- Skonieczny v. Department of Community & Economic DevelopmentCommonwealth Court of Pennsylvania · 2004
4 more not listed; retrieve them via the Exa API.