Legal Opinion
Commonwealth v. Quaker Oats Co.
Supreme Court of Pennsylvania
Decided May 24, 1944No. Appeal, 24PublishedCited by 23 opinions
1Opinion of the Court
Opinion by
Mr. Justice Allen M. Stearns,
These appeals like the appeal in Commonwealth v. Ford Motor Company, 350 Pa. 236, are from the judgment of the court below affirming, with some modifications, the resettlement by the Department of Revenue of the franchise tax of a foreign corporation. As in that case, appellant contends first that the Commonwealth erred in applying the statutory formula of the Act of May 16, 1935, P. L. 184, 72 PS 1871, and secondly, that, if applied correctly, the formula results in unconstitutional taxation. It is unnecessary to repeat here the observations made in the…
2Cases cited7 opinions
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- St. Louis Southwestern Railway Co. v. ArkansasSupreme Court of the United States · 1914
- Hump Hairpin Manufacturing Co. v. EmmersonSupreme Court of the United States · 1922
- Commonwealth v. Columbia Gas & Electric Corp.Supreme Court of Pennsylvania · 1939
- International Shoe Co. v. ShartelSupreme Court of the United States · 1929
2 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Commonwealth v. National Biscuit Co.Supreme Court of Pennsylvania · 1957
- Commonwealth v. ACF Industries, Inc.Supreme Court of Pennsylvania · 1970
- Commonwealth v. Ford Motor Co.Supreme Court of Pennsylvania · 1944
- Roy Stone Transfer Corp. v. MessnerSupreme Court of Pennsylvania · 1954
- Commonwealth v. American Gas Co.Supreme Court of Pennsylvania · 1945
18 more not listed; retrieve them via the Exa API.