Legal Opinion
PPG Industries, Inc. v. Commonwealth
Commonwealth Court of Pennsylvania
Decided November 3, 1995PublishedCited by 2 opinions
1Opinion of the Court
PELLEGRINI, Judge.
PPG Industries, Inc. (PPG) petitions for review the order of the Board of Finance and Revenue (Board) upholding the resettlement by the Commonwealth of Pennsylvania, Department of Revenue (Department), of PPG’s capital stock tax for the year 1983.1
*826PPG is a Pennsylvania corporation with its corporate headquarters in Pittsburgh. It is in the business of manufacturing or fabricating glass, fiberglass, chlor-alkali chemicals, coatings and paint. During 1983, the tax year at issue, the corporate headquarters were moved from Gateway Center to PPG Place, both of which are office…
2Cases cited16 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- New Energy Co. of Indiana v. LimbachSupreme Court of the United States · 1988
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
- Armco Inc. v. HardestySupreme Court of the United States · 1984
- Westinghouse Electric Corp. v. TullySupreme Court of the United States · 1984
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3Cited by2 opinions
- PPG Industries v. BD. OF FINANCE & REVENUESupreme Court of Pennsylvania · 2001
- PPG Industries v. BD. OF FINANCE & REVENUESupreme Court of Pennsylvania · 2001