Legal Opinion
Providence Washington Insurance v. Commonwealth, Department of Revenue, Board of Finance & Revenue
Commonwealth Court of Pennsylvania
Decided July 13, 1983No. Appeals, Nos. 594 C.D. 1979 and 2621 C.D. 1979PublishedCited by 6 opinions
1Opinion of the Court
Opinion by
Judge Rogers,
We have consolidated the tax appeals of Affiliated F. M. Insurance Company and Providence Washington Insurance Company from decisions of the Board of Finance and Revenue sustaining the settlements by the Department of Revenue of the gross premium tax of each for the years ending respectively December 31, 1977, and December 31, 1976.
The facts in both cases have been stipulated of record. We adopt these as our findings of fact. The stipulations are identical except with respect to the numerical details concerning the refunds and settlement of each petitioner. In the…
2Cases cited6 opinions
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Commonwealth v. Fireman's Fund InsuranceSupreme Court of Pennsylvania · 1952
- State Insurance Commissioner v. Nationwide Mutual Insurance CompanyCourt of Appeals of Maryland · 1966
- Ultimate Chemical Co. v. Surface Transportation International, Inc.Supreme Court of Kansas · 1983
- Twin City Fire Insurance v. BellSupreme Court of Kansas · 1983
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3Cited by6 opinions
- United Services Automobile Ass'n v. CommonwealthCommonwealth Court of Pennsylvania · 1992
- Workmen's Compensation Commission v. Property & Casualty Insurance Guaranty Corp.Court of Appeals of Maryland · 1990
- Executive Life Insurance v. CommonwealthCommonwealth Court of Pennsylvania · 1992
- Guardian Life Insurance Co. of America v. CommonwealthCommonwealth Court of Pennsylvania · 1992
- Selective Way Insurance v. CommonwealthCommonwealth Court of Pennsylvania · 2010
1 more not listed; retrieve them via the Exa API.