Legal Opinion
Welded Tube Co. of America v. Commonwealth
Commonwealth Court of Pennsylvania
Decided September 25, 1986No. Appeal, 1520 C.D. 1983PublishedCited by 28 opinions
1Opinion of the Court
Opinion by Judge Colins,
Welded Tube Company of America, a Pennsylvania business corporation (taxpayer), has appealed an order of the Board of Finance and Revenue (Board) resettling its corporate net income tax for the year ending January 31, 1980, by which the Board included the gain from the sale of the taxpayers Philadelphia manufacturing facility as nonbusiness income described by Section 401(3)2. (a)(1)(D) of the Tax Reform Code of 1971 (Code), Act of March 4, 1971, P.L. 6, as amended, 72 P.S. §7401(3)2. (a)(1)(D).
The parties submitted a Stipulation of Facts which we adopt as our findings…
2Cases cited10 opinions
- Western Natural Gas Co. v. McDonaldSupreme Court of Kansas · 1968
- McVean & Barlow, Inc. v. New Mexico Bureau of RevenueNew Mexico Court of Appeals · 1975
- Hellertown Manufacturing Co. v. CommonwealthSupreme Court of Pennsylvania · 1978
- SmithKline Beckman Corp. v. CommonwealthCommonwealth Court of Pennsylvania · 1984
- District of Columbia v. Pierce Associates, Inc.District of Columbia Court of Appeals · 1983
5 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Texaco-Cities Service Pipeline Co. v. McGawIllinois Supreme Court · 1998
- Lenox, Inc. v. TolsonSupreme Court of North Carolina · 2001
- Laurel Pipe Line Co. v. CommonwealthSupreme Court of Pennsylvania · 1994
- Ross-Araco v. Com., Bd. of Fin. & Rev.Supreme Court of Pennsylvania · 1996
- Glatfelter Pulpwood Co. v. CommonwealthSupreme Court of Pennsylvania · 2013
23 more not listed; retrieve them via the Exa API.