Commonwealth v. Atlantic Refining Co.
Superior Court of Pennsylvania
Appeal, No. 28, Oct. T., 1920, by defendant, from judgment of C. P. Berks County, August T., 1919, No. 182, on.verdict directed in favor of plaintiff in the case of Commonwealth of Pennsylvania ex rel. Erwin C. Gery, treasurer of the County of Berks, v. The Atlantic Refining Company. Assumpsit to recover mercantile tax.
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Appeal, No. 28, Oct. T., 1920, by defendant, from judgment of C. P. Berks County, August T., 1919, No. 182, on.verdict directed in favor of plaintiff in the case of Commonwealth of Pennsylvania ex rel. Erwin C. Gery, treasurer of the County of Berks, v. The Atlantic Refining Company. Assumpsit to recover mercantile tax. Before Endlich, P. J. From the record it appeared that the Atlantic Refining Company is engaged in the manufacture of petroleum with refineries at Philadelphia, Pittsburgh and Franklin, in the State of Pennsylvania. The company maintains at Boyertown, Womelsdorf, Birdsboro,…
1Opinion of the Court
Opinion by
Henderson, J.,
The instructions to the jury by the learned trial judge are supported by the evidence, and are in accord with the numerous authorities referred to by him in the opinion dismissing the appeal from the assessments. The evidence is clear that sales were made directly from tank wagons used by the defendant for the distribution of its products and paid for at the time of the deliveries to the purchasers. Much of the oil and gasoline was no doubt delivered on orders sent to the Philadelphia office of the appellant, but this does not establish a course of business from which…
2Cases cited3 opinions
- Commonwealth v. Abbotts Alderney DairiesSuperior Court of Pennsylvania · 1916
- Atlantic Refining Co. v. Van ValkenburgSupreme Court of Pennsylvania · 1920
- Commonwealth v. Atlantic Refining Co.Superior Court of Pennsylvania · 1918
3Cited by2 opinions
- Commonwealth v. Gulick, Pennsylvania Court of Common Pleas, Bucks County1935
- East Coast Propane, LLC v. Falls Twp. ZHB and Falls Twp.Commonwealth Court of Pennsylvania · 2015