Legal Opinion
Tax Refunds
Pennsylvania Court of Common Pleas
Decided November 25, 1947Published
1Opinion of the Court
Fuss, Deputy Attorney General,
—Your recent letter requests the advice of .this department as to the proper construction to be given the refund provision of The Fiscal Code of April 9, 1929, P. L. 343, 72 PS §503, as amended, contained in section 503(a)(4). The construction given this section is determinative of the scope of the powers and duties of the Board of Finance and Revenue with respect to a particular class of cases. According to your request, numerous cases of this type are presented before the board. The facts of one such case, Commonwealth v. Schuylkill Valley Mills, Inc., are…
2Cases cited21 opinions
- Utah Power & Light Co. v. United StatesSupreme Court of the United States · 1917
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Finn v. United StatesSupreme Court of the United States · 1887
- United States Ex Rel. Louisville Cement Co. v. Interstate Commerce CommissionSupreme Court of the United States · 1918
- Guy v. Stoecklein Baking Co.Superior Court of Pennsylvania · 1938
16 more not listed; retrieve them via the Exa API.