Legal Opinion
PPG Industries v. BD. OF FINANCE & REVENUE
Supreme Court of Pennsylvania
Decided June 17, 1999No. 87 M.D. Appeal Docket 1996PublishedCited by 5 opinions
1Opinion of the Court
OPINION
ZAPPALA, Justice.
This is a direct appeal from an order of the Commonwealth Court, affirming the order of the Board of Finance and Revenue (Board). 1 For the reasons that follow, we reverse.
Appellant, PPG Industries, Inc. (PPG), a Pennsylvania corporation, conducts manufacturing operations at plants located both within Pennsylvania and in other states. PPG administers all of these manufacturing operations from its Pittsburgh, Pennsylvania headquarters. At issue in this case is the capital stock tax on PPG’s headquarters for the year 1983.
Section 602 of the Tax Reform Code of 1971 2…
Also in this document: Per curiam.
2Cases cited16 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- Hughes v. OklahomaSupreme Court of the United States · 1979
- 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
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3Cited by5 opinions
- PPG Industries v. BD. OF FINANCE & REVENUESupreme Court of Pennsylvania · 2001
- Unisys Corp. v. COM., BD. OF FINANCE & REVENUESupreme Court of Pennsylvania · 2002
- PPG Industries v. BD. OF FINANCE & REVENUESupreme Court of Pennsylvania · 2001
- PPG Industries v. BD. OF FINANCE & REVENUESupreme Court of Pennsylvania · 2001
- Unisys Corp. v. COM., BD. OF FINANCE & REVENUESupreme Court of Pennsylvania · 2002