Legal Opinion
Commonwealth v. Budd Co.
Supreme Court of Pennsylvania
Decided June 28, 1954No. Appeals, Nos. 8 and 9PublishedCited by 42 opinions
1Opinion of the Court
Opinion by
Mr. Justice Bell,
These cases involve the same basic question and were argued together and will be treated as one in this opinion.
The question involved may be narrowed to whether §2 of the Corporate Net Income Tax Act of May 14, *1621947, P. L. 232, in its application to taxpayers’ 1944 corporate net income is constitutional.
Each of the taxpayers is a Pennsylvania corporation; each is engaged in both intra-state and interstate business; and each was subject to Pennsylvania’s Corporate Net Income Tax for the years 1944, 1945 and 1946. Each taxpayer duly filed with the Department of…
2Cases cited31 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Welch v. HenrySupreme Court of the United States · 1938
26 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Commonwealth v. Life Assurance Co.Supreme Court of Pennsylvania · 1965
- Katzenberg v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1971
- Temple University--Of the Commonwealth System of Higher Education v. United StatesCourt of Appeals for the Third Circuit · 1985
- Loeb EstateSupreme Court of Pennsylvania · 1960
- Aldine Apartments, Inc. v. CommonwealthSupreme Court of Pennsylvania · 1981
37 more not listed; retrieve them via the Exa API.