Legal Opinion
Commonwealth v. American Sugar Refining Co.
Pennsylvania Court of Common Pleas, Dauphin County
Decided November 9, 1942No. 2; no. 1671Published
1Opinion of the Court
Woodside, J.,
This case involves the settlement of appellant’s franchise tax for the year 1936.
The American Sugar Refining Company, a foreign corporation, filed a franchise tax return under the *277Franchise Tax Act of 1935, calculating its amount of tax at $299.54, and sent a check for the same.
The Department of Revenue settled appellant’s tax liability at nothing, and upon review the Board of Finance and Revenue did likewise. The situation is unusual. The taxpayer insists that it is liable under the Franchise Tax Act and insists upon paying the tax. The Commonwealth contends that it is not…
2Cases cited16 opinions
- Western Union Telegraph Co. v. Kansas Ex Rel. ColemanSupreme Court of the United States · 1910
- Pensacola Telegraph Co. v. Western Union Telegraph Co.Supreme Court of the United States · 1878
- Alpha Portland Cement Co. v. MassachusettsSupreme Court of the United States · 1925
- Shambe v. Delaware Hudson R. R. Co.Supreme Court of Pennsylvania · 1926
- International Paper Co. v. Commonwealth of MassachusettsSupreme Court of the United States · 1918
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