Legal Opinion
HK Porter Co., Inc. v. Com. of Pa.
Commonwealth Court of Pennsylvania
Decided December 4, 1987No. Appeal, 2534 C.D. 1984PublishedCited by 6 opinions
1Opinion of the Court
Opinion by
President Judge Crumlish, Jr.,
H. K. Porter Company, Inc. (Porter), petitions this Court for review of a Commonwealth Board of Finance and Revenue order denying its request for a refund of the 1982 Pennsylvania Use Tax 1 it paid on the purchase of a corporate aircraft. We affirm.
Porter, a Delaware corporation with principal offices in Pittsburgh, manufactures and retails industrial products throughout the United States and other countries. According to the stipulated facts, Porter purchased and took delivery of an aircraft in Delaware in order to transport its customers, executives…
2Cases cited11 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Dean Milk Co. v. City of MadisonSupreme Court of the United States · 1951
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Japan Line, Ltd. v. County of Los AngelesSupreme Court of the United States · 1979
- American Trucking Assns., Inc. v. ScheinerSupreme Court of the United States · 1987
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3Cited by6 opinions
- Equitable Life Assurance Society of the United States v. MurphyCommonwealth Court of Pennsylvania · 1993
- Ex Parte Fleming Foods of Alabama, Inc.Supreme Court of Alabama · 1994
- Kellogg Co. v. Department of TreasuryMichigan Court of Appeals · 1994
- Insinger MacHine Co. v. Philadelphia Tax Review BoardCommonwealth Court of Pennsylvania · 1994
- EQUITABLE LIFE ASSUR. SOC. v. MurphyCommonwealth Court of Pennsylvania · 1993
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