Legal Opinion
Ski Roundtop, Inc. v. Commonwealth
Supreme Court of Pennsylvania
Decided February 3, 1989No. 44 M.D. Appeal Docket 1987Published
1Opinion of the Court
520 Pa. 227 (1989)
553 A.2d 928
SKI ROUNDTOP, INC., Appellant,
v.
COMMONWEALTH of Pennsylvania, Appellee.
Supreme Court of Pennsylvania.
Argued May 11, 1988.
Decided February 3, 1989.
Ronald L. Hershner, York, for appellant.
Bryan E. Barbin, Deputy Atty. Gen., for appellee.
Before NIX, C.J., and LARSEN, FLAHERTY, McDERMOTT, ZAPPALA, PAPADAKOS, and STOUT, JJ.
OPINION ANNOUNCING THE JUDGMENT OF THE COURT
FLAHERTY, Justice.
Pennsylvania imposes a capital stock tax upon certain business entities, but exempts from taxation those "organized for manufacturing, processing, research or development purposes...."…
Also in this document: Concurrence · Nix; Concurrence · Larsen; Dissent.
2Cases cited11 opinions
- Commonwealth v. Deitch Co.Supreme Court of Pennsylvania · 1972
- Rieck-McJunkin Dairy Co. v. Pittsburgh School DistrictSupreme Court of Pennsylvania · 1949
- Golden Triangle Broadcasting, Inc. v. City of PittsburghSupreme Court of Pennsylvania · 1979
- Southwest Delaware County Municipal Authority v. Aston TownshipSupreme Court of Pennsylvania · 1964
- Obradovich Liquor License CaseSupreme Court of Pennsylvania · 1956
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