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Legal Opinion

Commonwealth v. Berlo Vending Co.

Supreme Court of Pennsylvania

Decided July 1, 1964No. Appeal, 22PublishedCited by 42 opinions

1Opinion of the Court

Opinion by

Mr. Justice Roberts,

Berio Vending Company appeals from the judgment of the Court of Common Pleas of Dauphin County disallowing both the manufacturing 1 and the processing 2 exemptions to which Berio claims to be en titled in the computation of its corporate franchise tax for 1958.

Berio produces popcorn, the great bulk of which is sold by Berio in motion picture theaters, drive-in theaters and similar places of entertainment. The company obtains leases from the theaters, constructs showcases, hires sales personnel, and stocks these “concessions” with the popcorn it produces.

The…

2Cases cited11 opinions

  1. Commonwealth v. Sitkin's Junk Co.Supreme Court of Pennsylvania · 1963
  2. Commonwealth v. Weiland Packing Co.Supreme Court of Pennsylvania · 1928
  3. Commonwealth v. Lowry-Rodgers Co.Supreme Court of Pennsylvania · 1924
  4. Paper Products Co. v. PittsburghSupreme Court of Pennsylvania · 1958
  5. Philadelphia School District v. Parent Metal Products, Inc.Supreme Court of Pennsylvania · 1961

6 more not listed; retrieve them via the Exa API.

3Cited by42 opinions

  1. Commonwealth v. Harmar Coal Co.Supreme Court of Pennsylvania · 1973
  2. Commonwealth v. Deitch Co.Supreme Court of Pennsylvania · 1972
  3. Harris v. District of Columbia Office of Worker's CompensationDistrict of Columbia Court of Appeals · 1995
  4. Golden Triangle Broadcasting, Inc. v. City of PittsburghSupreme Court of Pennsylvania · 1979
  5. Commonwealth v. Tetley Tea Co.Supreme Court of Pennsylvania · 1966

37 more not listed; retrieve them via the Exa API.

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