Legal Opinion

Smolow v. PA. DEPT. OF REV.

Commonwealth Court of Pennsylvania

Decided September 8, 1988No. 603 C.D. 1988PublishedCited by 7 opinions

1Opinion of the Court

Opinion by

Judge Doyle,

Before us are the preliminary objections of respondents, the Department of Revenue (Department) and Barton Fields, Secretary of the Department, 1 to a class action petition for review filed by Nan S. Smolow (Petitioner) in our original jurisdiction.

On September 10, 1987, Petitioner purchased a 1987 Mercury station wagon from Reedman Mercury (Reedman). The list price of the vehicle was $17,256. Reedman, however, accepted as a trade-in another vehicle owned by Petitioner worth $7,745, thereby reducing the sale price of the vehicle to $9,511.00. At that time, Mercury was…

2Cases cited25 opinions

  1. Mayle v. Pennsylvania Department of HighwaysSupreme Court of Pennsylvania · 1978
  2. Borough of Green Tree v. Board of Property Assessments, Appeals & ReviewSupreme Court of Pennsylvania · 1974
  3. Allentown School District Mercantile Tax CaseSupreme Court of Pennsylvania · 1952
  4. Saulsbury v. Bethlehem Steel Co.Supreme Court of Pennsylvania · 1964
  5. Philadelphia Life Insurance v. CommonwealthSupreme Court of Pennsylvania · 1963

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3Cited by7 opinions

  1. Verrichia v. Com., Dept. of RevenueCommonwealth Court of Pennsylvania · 1994
  2. Smith & McMaster, P.C. v. Newtown BoroughCommonwealth Court of Pennsylvania · 1992
  3. Smolow v. CommonwealthCommonwealth Court of Pennsylvania · 1990
  4. All Purpose Vending, Inc. v. City of PhiladelphiaCommonwealth Court of Pennsylvania · 1989
  5. East Coast Vapor, LLC v. PA Department of Revenue, Eileen H. McNulty, Secretary of Revenue in her official and individual capacityCommonwealth Court of Pennsylvania · 2018

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