Legal Opinion
Commonwealth v. Allied Building Credits, Inc.
Supreme Court of Pennsylvania
Decided June 25, 1956No. Appeal, No. 2PublishedCited by 56 opinions
1Opinion of the Court
Opinion by
Mr. Justice Chidsey,
The Commonwealth appeals from the final decree of the Dauphin County Court declaring invalid and setting aside a settlement and resettlement of the appellee’s corporate net income tax for the fiscal year ended November 30, 1943. The court’s action was based on the failure of the tax officers to comply with Section 8 (a) of the Corporate Net Income Tax Act, the Act of April 8, 1937, P. L. 227, 72 PS §3420h. (a) which reads: “(a) All taxes due under this act shall be settled by the department, and such settlement shall be subject to audit and approval by the…
2Cases cited40 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. MerriamSupreme Court of the United States · 1923
- Quaker City Cab Co. v. Commonwealth of PennsylvaniaSupreme Court of the United States · 1928
- Wise v. Cambridge Springs BoroughSupreme Court of Pennsylvania · 1918
- Sun Shipbuilding & Dry Dock Co. v. Unemployment Compensation Board of ReviewSupreme Court of Pennsylvania · 1947
35 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Nick Rhoades v. State of IowaSupreme Court of Iowa · 2014
- MASTRANGELO v. BUCKLEYSupreme Court of Pennsylvania · 1969
- Commonwealth v. WootenSupreme Court of Pennsylvania · 1988
- Commonwealth v. Willson Products, Inc.Supreme Court of Pennsylvania · 1963
- Commonwealth v. ColemanSuperior Court of Pennsylvania · 1981
51 more not listed; retrieve them via the Exa API.